Research On The Evaluation Of Effectiveness And Improvement Of Internal Control In Investment Business Of SY Corporation

Internal control plays a key role in the enterprise management system.It is a management mechanism and system established to improve the operational efficiency of enterprises,reduce the cost of principal-agents,and eliminate misconduct such as waste,fraud,and abuse of authority.Effective internal control is modern.The company protects financial fraud,improves business management,and achieves sound development.As a large-scale investment group,SY Company faces the risk that the state-owned enterprises are difficult to break through and the risks and opportunities of the pharmaceutical industry reform coexist.The risks faced by the investment business are large,and the requirements for the internal control effectiveness of SY’s investment business are also Higher and higher.Therefore,the purpose of this paper is to comprehensively evaluate the effectiveness of internal control of SY’s investment business,find the inadequacies of internal control of investment business,and propose optimization and improvement to ensure the good development and long-term development of SY’s investment business.First of all,the research background and significance of this paper,as well as the domestic and international research status related to internal control,and point out the research content and method.Secondly,it introduces the related theories of internal control,including the basic theory of internal control and the internal control evaluation method used in this paper,namely the concept of fuzzy comprehensive evaluation method and its feasibility in internal control evaluation.Based on the above theoretical basis,this paper combines the business situation of SY company’s investment business and the actual situation of internal control design and operation to construct an index system for the evaluation of the internal control effectiveness of sales operations.Through the analytic hierarchy process,the weights of each index in the evaluation system are determined,and the comprehensive evaluation results of the internal control of SY company’s investment business are obtained by using the fuzzy comprehensive evaluation method.After that,it analyzes the evaluation results,points out the problems existing in the internal control of SY’s investment business,and finally proposes optimization and improvement according to the actual situation of SY company: improve human resources policy,strengthen incentive and restraint mechanism;strengthen risk monitoring and early warning,and implement comprehensive risk Management methods;build an internal control self-evaluation system to promote the effective operation of the internal control of the invested unit;promote the listing process of SY company,and strengthen the external supervision and balance.