Research On Internal Control Optimization Of Y Company

Internal control optimization is a powerful guarantee for enterprises to enhance their competitiveness.However,at present,many of our enterprises implement internal control relatively late,and there are deficiencies in internal control.With the development of society and the deepening of modern economic globalization,our state-owned enterprises are facing more and more external competition.In the face of such competition,and in recent years,the state has put forward new requirements for the maintenance and appreciation of state-owned enterprises.Resource integration has become an effective way for state-owned enterprises to accelerate reform and improve market competitiveness.After the implementation of resource integration,the original organization has changed,and the changed activities and controls need to be re understood.The original internal control system needs to be improved according to the new management needs of the enterprise.Through refined management,the enterprise can avoid business risks,improve work efficiency and achieve work objectives,so as to make the sustainable and healthy development of the enterprise.Y company is a traditional comprehensive transportation old state-owned enterprise in Guangzhou.In order to implement the strategic plan of the municipal government on deepening the reform of state-owned enterprises in the transportation industry and the requirements of business coordinated development for the integration of resources in the automobile comprehensive service sector of the public transport group,combined with the actual situation of relevant business sectors and the future development trend of the industry,it puts forward the "vehicle maintenance,detection,rescue and other businesses in an all-round way" The development goal of the comprehensive and information-based modern automobile service operation system(referred to as the "integrated" service system)is to give full play to its own resources and service advantages in maintenance,detection,rescue and other aspects,expand business,and lay out the whole field of Guangzhou automobile service industry.In terms of internal control,Y company has its own situation of lack of internal control talents,backward system,unscientific process design,low management efficiency and risk prevention and control ability.Now,when the business has changed from separation to high integration and coordinated development,the optimization of internal control is in urgent need.Starting from the knowledge of internal control,this paper firstly expounds the current research progress of internal control and internal control optimization based on the research of relevant literature,summarizes and analyzes the internal control theory and each stage oftheoretical development.At the same time,according to the core five elements of the internal control theory,taking company Y as a typical case study,through the analysis of the basic situation of the company,this paper lists the current situation of the internal control construction,and puts forward some optimization suggestions on the internal control management under the resource integration of company Y,including strengthening the internal control of the whole staff Control awareness;optimize and improve the internal environment of the enterprise;strengthen risk management,improve risk assessment system;improve human resource management and performance appraisal system;strengthen information communication and feedback.In order to ensure the smooth implementation of these optimization suggestions,the optimization guarantee system is constructed from three aspects: accelerating the informatization construction,promoting the informatization of internal control management and strengthening the information security management,so as to meet the needs of the company and stimulate the vitality of the enterprise.The purpose of this paper is to improve the scientificity,rationality and effectiveness of Y company’s internal control,and through optimizing its internal control,to achieve the reasonable allocation of resources,strengthen risk management,improve the efficiency of management communication and other purposes.At the same time,I hope this paper can provide reference for other old state-owned enterprises to optimize their internal control.