Reasearch Of Internal Control For Group B On The Basis Of Enterprise Risk Management

In recent years,China's economy is developing rapidly,and many companies' internal control systems cannot adjust to changes in the outside world.Various risks have arisen,and corporate fraud cases have occurred frequently.As a basic industry in the country,the agricultural materials circulation industry is in the stage of reshuffle.Most agricultural capital enterprises are constantly reforming,trying to diversify their development in a rapidly changing external environment,in order to obtain a certain competitive position,and the establishment of a perfect internal control system is imminent.However,the country's current research on internal control of the agricultural materials circulation industry has not been in-depth,and the occurrence of risk events in the industry frequently restricts the healthy development of agricultural materials enterprises to a large extent.Due to the characteristic of agricultural materials products,agricultural materials enterprises face their unique risks,including capital risks,market risks due to severe price fluctuations,credit risks from upstream and downstream credit sales,seasonal risks,business model risks,business management model risks,and investment risk,etc.In this regard,in order to deter jeopardy and improve the internal control system,optimizing the internal control system based on enterprise risk management has a positive effect on the Group B's realization of strategic goals and steady development.In the first,this article puts forward the research background,significance and purpose of Group B's internal control system research based on enterprise risk management,summarizes the relevant research theories,and expounds the research means and research contents.Next,the paper elaborates the general position of Group B,including the company's elementary situation,development situation and main points of the internal control risk.Secondly,this article starts from the aspects of management control,accounting control,business control,risk control and risk management of internal control,and analyzes the current status of Group B's internal control.The study believes that the internal control system of Group B has problems such as internal control environment,imperfect risk management,inadequate control activities,poor communication,and lack of evaluation mechanisms.The objectives,principles and key points of the internal control system were elaborated,and the concept of ERM was integrated into the five elements of internal control,strategic positioning of Group B,establishment of an ERM system,and optimization of the original internal control system.Finally,in order to ensure that the optimized internal control system can operate effectively,the essay raises five guarantee measures for organization,human resources,capital,accountability mechanism and invigorative mechanism to promote the steady and healthy development of Group B.The control system construction provides some ideas.