Research On Internal Control Optimization Of M Company From The Perspective Of Total Risk Management

At present,the economic environment is constantly changing,giving birth to new business models.In order to survive in the fierce competition environment,enterprises must do a good job in business management.In the face of various risks in the external environment,the traditional internal control system has some limitations for sustaining the business.If the enterprise does not attach importance to the risk management,it will produce the bad factor in the invisible,then affects the enterprise development.Therefore,the importance of comprehensive risk management to enterprises is self-evident,enterprises need to strengthen comprehensive risk management.How to realize the goal of strengthening risk management,the overall risk management frame has important reference value to the enterprise.So far,the latest comprehensive risk management framework was released in September 2017,the new framework based on the enterprise as a whole,risk management and enterprise value,strategy closely linked.The internal control of enterprises to strengthen the role of the cornerstone of enterprise management,but also need to keep pace with the times,constantly integrate new theories to improve.Based on this,this article takes the Comprehensive Management Angle of view as the research entry point,absorbs the central idea of the new framework,starts from the framework,in view of the weakness of internal control environment,the lack of risk management and the lack of attention to risk information transmission,this paper studies how to optimize internal control system of M company.The optimization scheme of this paper can be summarized as "one target system,three execution systems and four safeguard measures".Among them,the objective system sets a complete objective for the optimization of M Company’s internal control system according to the general fraction,under the guidance of the objective optimization,there are three parallel execution systems,they are the basic execution system,the core execution system,the supervision and evaluation system,each system corresponding to different elements,and then design the specific optimization scheme of each system,to solve the problems existing in m company’s internal control in all directions,then forms take the overall risk management as the guidance internal control system,realizes the strategic goal and the promotion management level for the M company to provide the strong support.On the basis of the specific optimization scheme,this paper puts forward four safeguard measures,which are to carry out the personnel quality engineering,formulate the comprehensive risk management manual,strengthen the accountability mechanism,and combine the latest technology with the risk management work,to better drive the optimized solution to the ground.