Study On Diagnosis And Evaluation Of Internal Control In Guangzheng Gas Company Limited

Evaluating whether an enterprise has excellent management quality is often measured by internal control.A good internal control system is the basis for maintaining the operation and development of an enterprise,a good medicine for improving the work efficiency and production results of various departments of an enterprise,and an important guarantee for safeguarding the fundamental interests of enterprise managers,investors,shareholders and employees.In a word,whether the internal control system is effective or not is directly related to the stability of enterprise operation,the accuracy of information communication,the feasibility of operation methods and the strength of enterprise risk resistance.The effectiveness of internal control evaluation system is not only an important basis for enterprises to carry out daily work,but also an important way to optimize enterprise resources.By improving the effectiveness of internal control,enterprises can maximize their interests,prevent and control internal and external risks,thus promoting the long-term sustainable development of enterprises.Internal control is called the code construction of modern enterprise CFO.The perfection of internal control system is one of the key factors affecting the confidence of capital market investors in the investment of Guangzheng Group.Perfect internal control will enhance investors' true,comprehensive and reliable confidence in the financial reports disclosed by the company's management.At the same time,internal control will help investors understand whether the company's operating efficiency and performance are in a healthy and healthy state.This article is based on the "Internal Control-Integration Framework(COSO-IC)",internal control develops with the development of people's management practice.From the initial simple internal restraint to the overall framework of today's internal control,its control objectives also extend from anti-corruption and error correction,ensuring property safety to risk prevention and improving business performance.The theoretical research of internal control started relatively late in China,but because of drawing lessons from the international advanced research results of internal control,the Basic Standards of Enterprise Internal Control,which is suitable for the actual situation of Chinese enterprises.The paper analyzes and analyzes the internal control status of Guangzheng Group Gas Company and finds the following problems:(1)The internal environment has unreasonable distribution of powers and responsibilities,low operational efficiency,lack of human resources,imperfect personnel management and incentive and restraint systems for key positions,lack of cohesiveness of enterprises,lack of teamwork,and lack of risk awareness;(2)In the control activities,there are problems such as inefficient use of funds,shortage of stocks,waste of resources,occupation of funds,derogation of value,unclear ownership and unsatisfactory sales,inventory backlog,and uncollectible payments;(3)contracts in control means Omissions,poor monitoring,lack of systems,unreasonable planning,improper development of authorization,and inadequate maintenance or security measures.According to the problem,the internal control optimization suggestions of Guangzheng Group Gas Company were put forward:(1)It should pay attention to the rationality of internal organization setting and the efficiency of operation,clarify the duties and responsibilities,job conditions and work requirements of each position,and formulate and cultivate the characteristics of the enterprise.Development vision,values,business philosophy,entrepreneurial spirit and risk prevention awareness;(2)Strengthen the unified monitoring of the subsidiary's capital business,explore the centralized management and control model of financial companies,fund settlement centers,etc.,establish a return management system and strengthen fixed assets The control of disposal,improve the customer credit file,pay attention to the changes of important customer credit;(3)should strengthen the contract registration management,implement the closed process of the whole process of the contract,and propose the project construction plan according to the overall planning of the information system construction.In view of the problems found in the preliminary evaluation and analysis,it is proposed that the formulation of internal control standards is the primary task for Guangzheng Group Gas Company to establish and improve internal control.The establishment and improvement of the internal control standard manual of Guangzheng Group Gas Company is the carrier and work result of internal control standards.Through the preparation of the internal control standard operation manual,it can be proved in the form of documents that Guangzheng Group Gas Company has consistently followed the regulations for use,realized a reliable operation and financial reporting system,and ensured the true and complete business activities and accounting records of the company.reliable.At the same time,an implementation process proposal was made for the implementation of the internal control standards of Guangzheng Group Gas Company to promote the effectiveness of the implementation of the internal control manual.