The Research On The Improvement Of Financial Internal Control System Of S Company

In the current fierce market competition environment,the risks faced by enterprises have the characteristics of diversity and complexity.Internal control,as a management tool to effectively implement organizational strategies and achieve organizational goals,has become the only way to strengthen management,which has attracted more and more attention from enterprises,government agencies and social organizations.For the real estate enterprises in the hot social sectors,they have the characteristics of high investment,long cost recovery time and being greatly influenced by national policies,which are different from the particularities of other industries,and also put forward high requirements for the financial internal control of real estate enterprises.Based on this,more and more real estate enterprises begin to realize the importance of strengthening financial internal control management,and constantly improve the construction of financial internal control mechanism.Firstly,this paper studies the internal control theory and financial internal control theory at home and abroad,and combines the characteristics of real estate enterprises with the specific situation of S real estate company’s financial internal control,studies and explores how to improve S company’s financial internal control.By using COSO framework theory to study S company’s financial internal control,the author thinks that the main problems of S company’s current financial internal control are: weak control environment;weak risk management ability;inadequate financial control activities;relatively low degree of informatization of financial internal control;inadequate supervision of financial internal control.The reasons for these problems are as follows: S company does not attach enough importance to financial internal control;the quality of employees can not meet the needs of financial internal control construction;S company does not have a strong sense of risk crisis;the training of financial internal control is not in place;S company’s internal assessment and incentive effect is not good;neglect the follow-up management of financial internal control.Subsequently,on the basis of the above-mentioned problems and causes analysis,the improvement plan is analyzed from five aspects: control environment,risk assessment,control activities,information and communication,and internal supervision,and the safeguard measures are put forward.