Research On Financial Internal Control Of JF Mining Limited Company

The development of internal control has become the only way for modern enterprises,and it needs to be improved with the times.As the core link of internal control,financial internal control is the key guarantee for the company's long-term development and the smooth implementation of strategic planning.Through the implementation of internal financial control of the company,not only the quality of corporate accounting information can be improved,but also the basic management of the enterprise can be improved,and the financial risk of the enterprise can be reduced,and ultimately help the enterprise achieve the ultimate goal of financial management.In addition,in recent years,my country's mining industry has experienced ups and downs,the market environment is constantly changing,and mining companies generally have the characteristics of high investment,long return periods,scattered management,and many uncertain factors,forcing companies to change from the pursuit of operating efficiency in the past.In order to pursue a more stable development of the enterprise through the construction and improvement of the internal financial control mechanism of the enterprise.This article combines the relevant theories of financial internal control,using literature research methods,field survey methods,quantitative and qualitative combined analysis and case analysis methods,and selects JF Mining Co.,Ltd.to conduct case studies.First,analyze the company's internal organizational structure,budget management,fund management,information and communication,and internal supervision and other key control items through the field investigation method,and use a combination of quantitative and qualitative methods to make a simple evaluation of the effectiveness of JF's financial internal control.,The analysis shows that JF Mining Co.,Ltd.currently has problems such as excessive concentration of decision-making power,unsatisfactory budget implementation effect,low level of fund management,slow process of enterprise financial informationization,and lack of independence of internal audit.Secondly,conduct an in-depth cause analysis of the problems found,and finally propose corresponding optimization plans,including optimizing the organizational structure,perfecting comprehensive budget management,establishing a sound fund management system,strengthening fund control,and accelerating the process of comprehensive informatization construction of ERP projects.Strengthen the supervision of the control system.Finally,corresponding safeguard measures are proposed for the optimization plan,which mainly include two aspects: strengthening the quality education of employees and improving the level of enterprise management.Through in-depth enterprise research,it is found that JF's financial internal control is inadequate in coping with the fluctuating market environment.Therefore,the company's existing financial internal control construction is improved,and a financial internal that is more compatible with the company's development goals and strategies is studied.The control system is very necessary,otherwise the enterprise will hinder the healthy development of the enterprise,and this article will focus on the five aspects of organizational structure,budget management,capital management,information communication and internal supervision.Make the connection of the various control points of the internal financial control of the enterprise closer,interact and cooperate with each other,ensure the daily economic activities of the enterprise,and then achieve the purpose of improving the overall efficiency of the enterprise.The article provides an optimization plan for the construction of JF's financial internal control,which can not only solve the existing problems of financial internal control for the company,but also explore ways to improve the financial internal control of my country's mining enterprises,and provide a reference for the financial internal control of other mining industries in my country.