Research On Optimization Of A Enterprise Internal Control System

As the pillar of China's national economy,state-owned enterprises play a very important role in the construction of China's socialist market economy.As a state-owned enterprise under the new situation,in the face of complex internal and external environments,it is necessary to improve the risk assessment capability.The internal and external risks of the enterprise will have a huge impact on the production and operation of the enterprise,which will affect the sustainable and stable development of the enterprise.In order to reduce the possibility of risk occurrence or reduce the loss caused by risk,it is necessary to establish a sound internal control system.As an indispensable part of enterprise management,internal control system plays an important role in safeguarding the production and operation of enterprises.In order to promote the establishment and implementation of the internal control system in all walks of life,China has promulgated the "Basic Standards for Internal Control of Enterprises",which indicates that China's internal control research has entered a new stage of development.Therefore,it is of great practical significance to optimize the internal control system of A company.This paper reviews domestic and foreign literatures,and systematically summarizes the internal control system based on the internal control related theories and systems such as“Basic Standards for Internal Control of Enterprises”and"Internal Control-Overall Framework".Through a questionnaire survey of employees of A company,the status quo of the internal control system of the enterprise is preliminarily understood.Then the fuzzy comprehensive evaluation method is used to evaluate the status quo of the internal control system of A enterprise,and the evaluation results are analyzed to summarize the internal control of A enterprise.In the system,there are problems such as insufficient attention to internal control by management,lack of risk management department,irregular budget control,no information feedback mechanism,and insufficient internal audit institution independence.According to the principles and objectives of internal control system optimization,the internal control system of A company is optimized from five aspects:internal environment,risk assessment,control activities,information and communication,and internal supervision,so that the internal control system of A enterprise is more reasonable and perfect..In order to ensure the effective implementation of the internal control system optimization of A company,the implementation of safeguard measures was put forward from the perspectives of creating a good internal control environment,implementing a comprehensive budget management system,and improving risk control management capabilities.In this paper,the optimization design of A's internal control system is expected to improve the management insufficiency of A's current development process,improve the competitiveness of enterprises in the same industry,and make the operation of enterprises more standardized.At the same time,we hope that the research in this paper can be new Provide a certain reference for the optimization and improvement of the internal control system of state-owned enterprises under the environment.