Research On Optimization Of Internal Control System Of TX Communication Co.,Ltd.

Internal control in western countries in the 1940 s,early internal control is mainly to protect the safety of enterprise assets,etc.,with the development of economy,the perfection of internal control theory has been constantly.Over the past decade,some of the recurring financial scandal,along with the development of risk and widely,make people more realize the internal control has become the core of corporate governance,various code of corporate governance and internal audit intervention was clear up one after another.In China,the construction of internal control system starts late,and more research is based on theories,most of which are based on foreign theoretical research,making Suggestions or indirect guidance.Domestic research on the internal control system construction and optimization is mostly for general discussion,and more focused on the theoretical research,practice part of the construction of internal control and optimization has not been enough attention,and practical execution is the fundamental elements of the internal control system construction,can be targeted for the enterprise management provide great help.The writing idea of this article is divided into seven parts: the first part is the introduction,which mainly introduces the research background,the research significance,the current research status at home and abroad,the frame arrangement and the innovation contribution of this article.The second part is the basic theory of internal control,mainly introducing the theoretical principles and elements of the internal control of the enterprise.The third part is the author of TX company in front of the internal control system optimization is introduced,the basic situation of the basic situation,including TX company internal control environment,the business activities of the internal control and so on several aspects.The fourth part mainly introduces the TX company internal control system optimization scheme of the design and implementation,first of all to control defect optimized design scheme,then introduces the specific optimization scheme implementation results: contains information management system of organization structure reform,promote,optimize risk assessment activities,strengthen the audit supervision business activities and so on four aspects.The fifth part evaluates the optimization effect of TX Communication Company's internal control system.The sixth part is summary and prospect.In this paper,based on the related basic theory of internal control,through the optimization of TX company internal control system before,optimization strategy,the problems existing in the implementation process and the actual results of several aspects,such as research and discussion,put forward their views and Suggestions.Aimed at how to use the theory of predecessors' research,on the basis of multidimensional analysis of TX company how to optimize the internal control system,through this article research for the internal control system construction and optimization work provide guidance,to have idea to carry out the enterprise senior management of the construction of the internal control system help.