Research On Optimization Of Internal Control System Of S Company

With the pace of reform and opening up,Chinese enterprises have entered a stage of rapid development.However,a series of cases of enterprise failure and fraud all confirm the serious consequences of the failure of internal control and the defects of internal control.On the basis of drawing lessons from the research results of internal control in western countries and considering the national conditions of our country,it has become a top priority for enterprises to establish and optimize the internal control system.State-owned enterprises play a leading role in the establishment of socialist market economy,and take the lead in starting the construction of internal control system.In the process of deepening reform and adapting to the world economic development situation,enterprises in various countries and central enterprises attach great importance to risk management and control,carry out all-round internal control system establishment and optimization work,play a positive role in ensuring the value-added and maintenance of state-owned assets,the sustained and healthy development of enterprises,and provide important reforms for the successful completion of restructuring of state-owned enterprises and the reform of the system by state-owned enterprises and central enterprises.Strong guarantees.Firstly,this paper summarizes the theoretical basis and literature review of internal control.Then,using case study method,taking S Company of Central Enterprise as the research object,this paper analyses the current situation and existing problems of S Company's internal control system,puts forward the ways and contents of optimization,describes the guarantee conditions of optimization of internal control,and evaluates the implementation effect of optimization.Finally,the conclusions and prospects are put forward.Through the analysis of S company,the common problems existing in the establishment of internal control system of enterprises are found,which can provide some reference and reference for the reasonable construction of internal control system of other enterprises.This paper points out that it is very important for enterprises to establish modern corporate governance,integrated supervision system and system for improving quality and efficiency and strengthening internal control.It can not only meet the requirements of external supervision of enterprises,but also promote the internal reform of enterprises to achieve rational allocation of resources and better enhance the market.Under the trend of internationalization and internationalization,the competitiveness and the ability of healthy and sustainable development provide some enlightenment and reference for other enterprises to carry out internal control.