Research On Internal Control Optimization Of Qiulin Group

Internal control,as one of the management means of enterprises,is becoming more and more important in this competitive society.Starting from the enterprise itself and from the inside,it can keep all aspects of the enterprise smooth and make the enterprise have more chips to survive in the storm of economic society.But looking at the whole capital market,it is very important to really use the tool of internal control.Better use in production and operation is rare,which seems to have become a common problem of most enterprises.The most obvious signal is that there are more and more non-standard opinions on audit reports of internal control of listed companies,and the forms of internal control defects are more and more diversified.As a result,the checkpoint weapon of internal control has not done a good job of prevention for enterprises at key points,and further reflected in financial statements.Falsification makes it impossible to truly and fairly reflect the financial status of enterprises.The normal,orderly and healthy operation mechanism has been destroyed,which eventually leads to an increasingly unoptimistic business situation.Therefore,it is particularly important to strengthen the research and implementation of internal control.This paper chooses Qiulin Group s internal control to study,the main contents include:Based on the documents issued by five ministries and commissions,such as Basic Standards for Enterprise Internal Control and Guidelines for Application of Internal Control,this paper provides a theoretical guide for the analysis of the internal control problems of Qiulin Group,so as to provide an optimization scheme for the internal control defects of Qiulin Group,and then to provide a reference scheme for listed companies to solve the internal control problems point by point.In the introduction,it mainly elaborates the research background,research significance,research content,methods and technical route,summarizes and reviews the relevant research literature at home and abroad,and points out the innovation and shortcomings.The article holds that the internal control has gradually grown from the emergence to the growth.First,it comes from the needs of the enterprise s own development,and second,the requirements of the society s external progress.This paper considers that this study is very necessary and can be used as a reference for the implementation of the actual internal control of listed companies.In this paper,literature and case studies as well as qualitative and quantitative analysis methods are used.From the theoretical aspect of internal control,this paper first briefly introduces the connotation and objectives of internal control,gives a concept definition of internal control,then separately elaborates the important contents of internal control from five elements of internal control,and finally elaborates the related theories of internal control,such as the theory of restraint,the theory of principal-agent,the theory of information asymmetry and the theory of signal transmission.。On the basis of a scries of theories,this paper introduces Qiulin Group s internal control cases.Firstly,the basic situation of Qiulin Group is briefly introduced,and the current internal control system of Qiulin Group is expounded.Then,the evaluation method and index analysis of its internal control effectiveness are made.This paper points out the specific problems of Qiulin Group s internal control at the overall level and business process level,and makes in-depth analysis.Finally,the paper puts forward the corresponding countermeasures to improve the internal control construction of Qiulin Group,aiming at the internal control problems of Qiulin Group.Through the analysis of the internal control problems of Qiulin Group,the conclusion is drawn that in the design and operation of internal control,the most important and basic element is the control environment,which almost determines the effectiveness of internal control as a whole.At the same time,these five elements permeate each other and are indispensable.At the end of this paper,the shortcomings of the research are explained,and the prospects for future research are described.