Study On Effectiveness Evaluation Of Internal Contral In Haier Smart Home Under The Background Of Manufacturing Transformation And Upgrading

The report of the 19 th National Congress of the Communist Party of China called for "accelerating the construction of a strong manufacturing country,accelerating the development of advanced manufacturing,and promoting the deep integration of the Internet,big data,artificial intelligence,and the real economy." However,the manufacturing industry has a large proportion in China,and blind spots are inevitable in the development process.Under the new situation,the role of internal control of listed companies is emphasized,and scientific methods are used to evaluate the effectiveness of internal control of enterprises,so that managers can discover enterprises.Inadvertent management and risk prevention and control according to risk points are conducive to promoting the enterprise to gradually improve its internal control system.As an important means of management of listed companies,internal control is the key to establishing a modern enterprise system.This article takes the manufacturing company Haier Smart Home as an example,and combines the macro background of the transformation and upgrading of the manufacturing industry with the company's development strategic planning to make an evaluation and analysis of the effectiveness of the company's internal control.First of all,it introduces the research background and significance of this article,combs the relevant literature at home and abroad using journals,professional books and Internet information;secondly,it explains the meaning,elements and effectiveness of internal control and the basic theory and methods of evaluation;Again,using the internal control elements of Haier Smart Home as an entry point,the status quo and main problems of Haier Smart Home's internal control were explored;then,the questionnaire survey method was used to obtain effective statistical data,and the Haier Smart Home internal control effectiveness evaluation model was constructed.The analytic hierarchy process determines the weight of the evaluation indicators at all levels,and the fuzzy comprehensive evaluation method is used to obtain the results of the effectiveness evaluation;the research results show that: on the whole,the internal control effect of Haier Smart Home is better,which is worthy of reference by the industry;The effectiveness of the second-level evaluation indicators is in turn from control activities,internal environment,risk assessment,internal supervision and information and communication;the following three-level evaluation indicators have certain defects,including the development strategy of networked enterprises(mass customization),Determine risk response strategies for the risk appetite of each position,managers regularly conduct operational analysis and control,and timely transfer important information to the board of directors,the board of supervisors and management,and carry out targeted supervision and inspection of internal control when major adjustments occur.The discovered internal control defects propose rectification plans and are held accountable.