Research On Internal Control Optimization Of J General Aviation Company

China has issued a series of laws and regulations about internal control since the beginning of the 21 st century,the level of domestic enterprises' internal control has been rapidly improved.Large enterprises generally established relatively complete internal control system which bring them risk management capacity.However,many small and medium-sized domestic enterprises,limited by management level and profit scale,still possess many defects in their internal control system.Incompete internal control means lack of risk management,and it hinder these enterprises from further development.For small and mediumsized enterprises,the profit scale and enterprise scale are relatively small,so their internal control optimization requires more consideration of the cost-benefit principle.In addition,the industry characteristics and development status of different enterprises are different,it is nesscessary to perfect the internal control according to the specfic situations.This paper collected a large number of internal control research literature,and sorted our the rules and regulations of J General Aviation Company,which established the research foundation for this study.Based on the internal control elements,this paper comprehensively analyzes the internal control status of J general aviation from “the five components of the internal control”,which are control environment,risk assessment,control activities,information and communication and monitoring activities.Secondly,this paper analyzes the defects of J general aviation's internal control from the aspects of human resource policy,risk assessment,control activities and control measures,and the effectiveness of internal supervision,and summarizes the causes of internal control defects.Finally,based on the practical needs of J general aviation,this paper proposes an internal control optimization scheme.This paper is an application study on the internal control theory of J general aviation company,which has a strong practical significance and can provide reference for small and medium-sized enterprises with similar industry characteristics and business characteristics.