Research On Internal Control Optimization Of Xincheng Company

At present,with the increasing complexity and contradiction of enterprise management,strengthening internal management to adapt to environmental changes is the prerequisite for sustainable and healthy development of enterprises.As one of the important means of modern enterprise management,internal control plays an irreplaceable role in the development of enterprise management.The design of a perfect and well-functioning internal control system not only helps enterprises to reduce errors and prevent violations of laws and regulations,but also helps enterprises to avoid various risks in operation,protect the safety of enterprise property,and improve the efficiency of enterprise operation.Since the promulgation of the Basic Standards of Enterprise Internal Control in China,the related work of internal control has been highly valued by enterprises and widely concerned by all walks of life.However,due to the rapid changes in the external environment,as well as the limitations of the enterprise's own capabilities and resources,the difficulties and problems encountered in the establishment and implementation of the internal control system emerge in endlessly.How to establish,improve and effectively implement the internal control system is a great challenge for enterprises.This paper takes the new company as the research object,uses questionnaire,set pair analysis and other methods to study its internal control status.On the one hand,it helps the new company to find problems,improve standards,standardize behavior,plug loopholes,prevent risks,lay a solid foundation for the sustainable development of the company;on the other hand,it hopes to provide reference for other enterprises to improve internal control.This is the case.This paper develops along the train of thought of raising,analyzing and solving problems.Firstly,search and study the domestic and foreign internal control related literature,digest and absorb the relevant concepts and theories of internal control,lay a good theoretical foundation for the study;secondly,introduce the basic situation and the current situation of internal control of newly established companies in detail,prepare for evaluation and analysis;thirdly,quantify the internal control status of new companies by constructing set pair analysis model.Find out the problems and causes including the imperfect internal control mechanism,the inadequate understanding of internal control,the backward construction of cadres,the absence of risk assessment mechanism,the inadequate control measures of key risk points,the inadequate communication channels,the low level of informatization,the lack of internal audit supervision,and the disclosure of the imperfect reporting system,so as to prepare for the formulation of optimization programs.Taking the five elements of internal control as the focus of optimization,this paper puts forward specific optimization schemes,including adjusting organizational structure,attaching importance to the construction of cadres,improving risk assessment mechanism,integrating control process,establishing investigation mechanism of fraud cases,and strengthening internal audit supervision.In this paper,set pair analysis model is established to systematically analyze the internal control situation of the new company,and on this basis,it has obvious innovation to put forward the optimization plan with a definite aim.The use of set pair analysis is not only a new attempt and breakthrough in the study of internal control,but also an expansion and enrichment of internal control theory and practice.It can also help enterprises solve the problems of internal control.