Research On Financial Internal Control Of H Expressway Company

With the continuous deepening of economic globalization,the current level of economic development continues to increase,and market competition has become increasingly fierce.As a traditional state-owned enterprise,H Expressway Company wants to keep its foothold in the fierce market competition.It must keep up with the trend of the times,constantly optimize and perfect its own system,further improve its economic strength and market competitiveness,and respond to various challenges that may face in the future.Kind of risk.Good financial internal control is an important guarantee for financial management of an enterprise,and it is essential to improve the level of business management.If the company's internal control system cannot change and improve with the internal and external situations,it is likely to bring a series of violations of laws and disciplines,which will seriously impede the company's healthy and sustainable development.Therefore,it is critical to establish a sound financial internal control system and give full play to the fundamental role of the financial internal control system in the internal control operation of the entire companyThis article takes H Expressway Company(hereinafter referred to as H Company)as an example to investigate the company's internal financial control status through field surveys and interviews.First,by collecting relevant literature,sorting and categorizing the current research status at home and abroad,then sorting out related concepts such as the development history of internal control,the specific content and principles of financial internal control,and finally choosing the "five-factor theory" of internal control.From the perspective,according to the classification of H's financial management business,it will gradually explore and systematically analyze the current status,existing problems and causes of its financial management internal control Through research,it was found that the internal control activities of company H's financial management are mainly reflected in bank account and seal management,fund income and expenditure plan management,fund use and expense management,and financial accounting and financial reporting.The company's internal financial control environment is weak.Problems such as insufficient risk management capabilities,deficiencies in internal control activities,incomplete information and communication,and poor internal financial supervision.On this basis,this article proposes an optimized financial internal control system for the company from five aspects:internal environment,risk assessment,control activities,information and communication,and supervision.At the same time,it combines the universality faced by current state-owned enterprises in the internal control operation.Issues,starting from the five levels of organization,system,personnel,technology,and supervision,provide concrete guarantee measures for the company to improve its financial internal control system.