Research On Improvement Of Internal Control Of Yonghui Supermarket Under New Retail Mode

E-commerce has developed rapidly in the new era,and the traditional retail industry has been greatly impacted.The traditional retail model urgently needs innovative reforms to get rid of the current development dilemma.Many retail companies are trying to find new directions for development and change the traditional business model to adapt to the development of the times.Therefore,under the constant exploration and experimentation,the “new retail model” was proposed.Introducing online traffic to the offline,a form of retail development that combines e-commerce with traditional retail models.The current development of new retail is still in its infancy,but more and more traditional retail companies have realized that the new retail model is the inevitable development of the times.How to make the new retail model universally applicable to traditional retail enterprises is the retail industry reform and innovation.The top priority.The development of new retail will have an impact on the production and operation of the enterprise.At the same time,it will inevitably have a certain impact on the internal control of the enterprise.In the face of adjustment and change of the market environment,the internal control of the enterprise should also actively make corresponding rectifications.This will enable companies to achieve sufficient growth in a constantly changing market environment.Therefore,by continuously improving the internal control system,it will promote the effective operation of all organizations,ensure the coordinated operation of the various organizations,and improve the management level of the enterprise,so as to prepare adequately to meet new challenges and opportunities and seize development.machine.As one of the representative enterprises of new retail,Yonghui Supermarket also has some problems in the development of new retail,such as: frequent penalties for food safety problems,continuous expansion leading to lower profits,and two major shareholders to new retail The inconsistencies in the development path and so on have all contributed to my research interest in case companies.Therefore,this paper analyzes the implementation of internal control of Yonghui Supermarket through the perspective of five elements of internal control,expounds the new requirements for internal control of enterprises under the new retail background,and analyzes the problems of internal control of case companies.And what are the specific causes of the problem and propose a suitable solution for the specific problem.Combined with the key points that should be paid attention to in the context of the current new retail model,combined with the actual situation,it proposes corresponding internal control improvement suggestions for other enterprises that are about to enter the new retail development model.The paper takes the internal control practice in the transformation process of the case company as an example.Firstly,it analyzes the inadequacies of the case company in the internal control under the new retail mode,such as the internal control environment is not perfect,the risk assessment mechanism is not perfect,and the internal communication efficiency is Low,poor internal supervision,etc.Part of the problem is mainly due to the problems caused by the frequent occurrence of food safety problems in enterprises,the elimination of concerted actions,the weakening of corporate employees' recognition of corporate development strategies,and the decline in profits leading to questions about the new retail model.Then according to the specific analysis of specific problems,put forward suggestions for improvement in the internal control of Yonghui Supermarket,and make constructive suggestions for other enterprises that may encounter such problems,for example,improve the internal control environment and establish a sound internal control risk.The system of evaluation,improving the efficiency of information and communication,implementing internal oversight activities,etc.Finally,in order to ensure the effective implementation of internal control of enterprises,several safeguard measures are proposed.