Research On Internal Control Optimization Of Jilin Tianyu Trading Company Ltd.

With the rapid development of society and the continuous innovation of the times,under the guidance of the national "mass entrepreneurship,innovation" in recent years,a large number of start-ups have emerged in various fields.They develop pragmatically,develop markets,overcome obstacles,actively explore,and form a good start in the initial stage of the enterprise.Not only has it become a leader in the industry,but it has even led to the development of the whole industry,promoted social progress and become an indispensable and important force in economic development.However,when the enterprise develops to a certain period,with the continuous expansion of enterprise scale,business scope and personnel enrichment,the hidden loopholes of the enterprise itself begin to be exposed,and accumulated risks continue to emerge.This is closely related to the weakness of internal management and control.It has seriously affected the speed of enterprise development and restricted the sustainable development of enterprises.In order to ensure the smooth operation of enterprise life cycle,it is urgent to establish efficient,scientific and systematic internal control measures to improve enterprise operation efficiency,rationally improve business processes,prevent and avoid financial risks so as to promote its healthy,stable and sustainable development.The internal control of an enterprise is an important part of the operation of an enterprise and an important part of the modern management of an enterprise.Whether it is in a state-owned enterprise or a private enterprise,it is an indispensable part of both listed companies and non-listed companies.In terms of theoretical guidance,from the beginning of foreign studies in the 1930 s,to the implementation of China’s system in the late 1990 s,to the beginning of the 21 st century,the Chinese Ministry of Finance,the China Securities Regulatory Commission,the National Audit Office,the China Banking Regulatory Commission and The official supervision documents issued by the China Insurance Regulatory Commission jointly issued the "Basic Standards for Internal Control of Enterprises" and "Guidelines for Internal Control of Enterprises",which means that the internal control construction of Chinese enterprises has officially entered the actual operation stage.However,due to the limitations of thinking patterns,development scales and cultural concepts in China’s enterprises,there is still a gap in the actual management level of internal control norms,formulation and internal control compared with developed countries such as the United States.Leading to the defects of supervision and management and internal control of Chinese enterprises.This paper takes the trade-oriented enterprise as an example,based on the basic norms and supporting guidelines,and analyzes the specific cases of the enterprise,and then proposes optimization measures to form an internal control theory with industry characteristics.Jilin Tianyu Trading Co.,Ltd.is a trading state-owned enterprise in the province of Jilin Province.It is a subsidiary of Jilin Province Alcohol Industry Group Co.,Ltd.and was established in 2014.At the beginning of the operation,the company achieved good development in the initial stage due to its good resources,fewer personnel and large market space.With the continuous expansion of scale,the increasing number of competitors and the impact of increased market pressures,the company has exposed problems in some aspects and to varying degrees.This paper uses literature analysis methods,empirical research analysis methods and other paper research methods,based on theoretical guidance,from the question to the analysis of the problem to solve the problem of the paper writing framework.From the four aspects of control activities,internal environment,information and communication,and internal supervision,the problems arising from Jilin Tianyu Trading Co.,Ltd.were elaborated and optimization measures were proposed.The article is divided into four parts.The first part first expounds the background and significance of the topic selection,then discusses the research methods and contents of the article,and finally introduces the theoretical basis of the thesis writing,and combs the relevant literature and research results and briefly summarizes them.The second part introduces the basic situation of the company through organizational structure,relevant data,corporate culture and internal and external operating environment;introduces the status quo of internal control of the company through established systems and management methods;The weakness of supervision is to introduce the problems existing in the company’s internal control.The third part analyzes internal control problems in detail from the perspective of control activities,such as operational analysis and financial budget.From the aspects of structural governance and division of duties,it analyzes internal control problems in detail from the perspective of internal environment;from the aspects of information processing and transmission Information and communication angles are used to analyze internal control issues in detail;from internal control awareness,supervision and management systems,etc.,internal control issues are analyzed in detail from the perspective of internal supervision.The fourth part analyzes the problem and proposes practical optimization measures in the corresponding four angles.In turn,the purpose and significance of internal control are achieved,the competitiveness of enterprises is improved,and the smooth implementation of the company’s strategic objectives is guaranteed.This article combines the specific situation of Jilin Tianyu Trading Co.,Ltd.,facing the strategic planning of the company’s expansion of operations,providing comprehensive and specific guidance for the company’s internal control,and consolidating the development foundation.For the entire trade industry,it has formed internal control measures with industry characteristics,and provided reference opinions for start-up enterprises,and hopes to have a role and significance for other enterprises.