Research On Internal Control Optimization Of TZ Company

Due to their own characteristics,small and medium-sized construction enterprises have been focusing on efficiency and less on production and internal control in their development process.In some construction enterprises,they understand internal control as ioternal cost control and property safety,and their concepts are old,and they still stay in the scope of containment,resulting in the internal control system forsulated by the enterprise only floating on the surface There are many kinds of tools to deal with leadership and society,and the internal control self-assessment report is lack of objective justice.There is no doubt that this approach can not promote the better development of enterprises.This paper selects the private small and medium-sized enterprise TZ construction company as the research object,combs the relevant research literature at home and abroad,analyzes the existing mode and evaluation of internal control of the enterprise,and provides some ideas for optimizing and improving the internal control system of small and medium-sized enterpr-ises in China.First of all,through on-the-spot investigation and interview,we have formed a qualitative understanding of TZ company's basic situation,operation status and the existing internal control system,and designed a questionnaire based on the five elements of internal control to get the average score of the company's internal control status,foreing a more intuitive un derstanding of TZ company's internal control status.Then,this paper uses the fuzzy comprehensive evaluation method to evaluate the operation effect of the compaty's internal control,and obtains a more objective and reliable quaotitative evaluation result for TZ company.On the basis of the analysis of the evaluation results,we find the weak links in the internal control activities of TZ company,and find out the common problems existing in the internal control system of TZ company.Finally,on the basis of evaluation,referring to the successful cases of other industries in in ternal control management,this paper puts forward optsuization scheme and safeguard measures for TZ company's internal control framework.Based on the consideration of the cost-benefit principle of TZ company,this paper puts forward the optimization scheme for the common problems through the qualitative and quantitative analysis results.First,starting from the internal control elements,improve the weak performance of internal control.Then,the typical business process of TZ company is selected for target disassembly based on the control goal,and the business process with high frequency and wide time and space span is transformed.The risk points in the business process are identified one by one,and the risk control matrix is set as the bridge to undertake the control goal and business process.The corresponding control measures are proposed for the key risk points Shi.Finally,from the three aspects of organization,training and assessment,the paper puts forward specific implementation guarantee scheme,which provides guarantee for improving the implementation effect of enterprise internal control.