Research On Internal Control Evaluation And Optimization Of TJZG Project Company

Internal control is a powerful tool for various companies to operate in compliance,risk control,protect assets and maintain the company's stable operation.Good internal control can improve the efficiency and effectiveness of the company's operations and minimize the company's operational risks.At this stage,China is vigorously improving the standardization of internal control of enterprises.On the basis of "Basic Standards for Internal Control of Enterprises" and "Guidelines for Evaluation of Internal Controls of Enterprises","Internal Control for Small and Medium Enterprises" and "Internal Control Standards for Small Enterprises" have been promulgated successively.Trial)" and other internal control policies aim to strengthen enterprise management,standardize the operating environment of the enterprise,and enable the enterprise to maintain and increase its value.Since 2015,the PPP model has been widely used with the support of the state,but there are also risks.Internal control can well prevent and resolve corporate risks,which coincides with the key issues of PPP model development.Perfect internal control can well guarantee the stable operation of enterprises.There are always omissions in the design and execution of internal control.In the course of the existence of the enterprise,the internal control must be continuously revised and improved to ensure that the enterprise management system is not outdated and not lost.Therefore,this paper aims to improve the construction level of the internal control of the project company by fuzzy comprehensive evaluation of the internal control of the PPP project company,so as to reduce or even resolve the existence risk of the PPP project company,and ensure the company's continuous and stable operation.This article takes actual cases as the main body.During the investigation of the TJZG project company,it used fuzzy comprehensive evaluation method with the company management and financial staff to establish the internal control evaluation system of the project company,found insufficient internal control and put forward optimization suggestions.The content of this article is mainly divided into six parts: Chapter One,introduces the research background and significance of the article,summarizes the relevant literature,expounds the research content,methods and ideas,and points out the innovation points of the article;Chapter Two,introduces the theoretical basis It describes the internal control and evaluation of the company,and points out the difference between the internal control indicators of the PPP project company during the operation period and the traditional operating enterprise,which provides assistance for the selection of personalized indicators and the proposal of internal control;The situation and analyze the current status of its internal control;Chapter IV,with the help of the management of the project company,built an index system for internal control evaluation,using fuzzy comprehensive evaluation method to evaluate the internal control of the TJZG project company,drawing evaluation conclusions and conducting problems And reason analysis;Chapter 5 provides optimization suggestionsfor the reasons for the lack of internal control,including the need to improve the internal environment,improve the risk assessment system,optimize control activities,strengthen the information and communication system and improve internal supervision;Chapter 6summarizes The article also suggests deficiencies.This article can provide a reference for the integrated pipe corridor project company to establish a perfect internal control system,which has certain reference significance for other participants to improve the internal control system.