Research On Optimization Of Internal Control System Of Working Capital Of H-Culture Tourism Company

In the context of economic globalization,the cultural tourism industry has entered a new era of comprehensive development.As a new model of the tertiary industry that China vigorously supports and develops,while the sense of national happiness continues to increase and the demand for cultural tourism continues to increase,cultural tourism Competition is becoming increasingly fierce.In such an environment,most cultural tourism companies have a one-sided focus on asset size,despise corporate benefits,and adopt an operating model of debt operation and diversified development,which makes the industry's overall financial leverage higher,and financial risks represented by operational risk are increasingly reflected..In order to ensure the long-term and healthy development of the company,management must fully understand the working capital risks,and pay attention to the determination of internal control targets for working capital,risk assessment,incompatible job separation and internal supervision in the formulation,implementation and evaluation in order to fully Bring into play the role of internal control of working capital and improve corporaterisk prevention capabilities.This article takes the internal control of working capital of H-Culture Tourism Company,a wholly-owned subsidiary of a large state-owned company directly managed by the SASAC as the research object,and combines the theory of COSO internal control and factor-based working capital theory to provide a sufficient theoretical basis for this paper.Selecting the financial data of H Culture Tourism Company in recent years,through multi-index and multi-dimensional analysis,to deepen its working capital situation and current status of internal control of working capital,and find out the problems of its internal control of working capital.Combined with the actuality of H-Culture and Tourism Company,taking the five elements of the COSO framework as the starting point,the effectiveness of its internal control system of working capital is optimized and corresponding applicable safeguard measures are proposed to improve its system.By analyzing the working capital indicators of H Culture Tourism Company through three aspects of safety,liquidity and effectiveness,it is found that its operating conditions are worrying;there are many problems in the construction of its internal control mechanism of working capital.It is manifested in five aspects: insufficient awareness of working capital management prevention at the leadership level,inadequate working capital risk assessment mechanism,inadequate working capital internalcontrol system,lack of information and communication between departments,and lack of effective working capital supervision measures;The current status and problems of internal control of working capital of cultural tourism companies.Based on the corresponding construction principles and goals,it designs a suitable and comprehensive internal control system of working capital.Based on the COSO framework,it also proposes specific supplementary measures.The specific content and key links of working capital management are continuously refined and strengthened.The purpose is to provide a feasible reference for H culture tourism company to improve the efficiency of internal control of working capital through the optimization and applicable measures of the internal control system of working capital proposed in this article.