Study On Optimization Scheme Of Internal Financial Control

In recent years,a number of listed companies due to the lack of financial management hierarchy,financial internal control hierarchy is not perfect,resulting in capital chain fracture,debt,financial personnel illegal operation and other cases emerge in endlessly,resulting in enterprise bankruptcy liquidation,managers were subject to legal sanctions and other outcomes.Therefore,the importance of financial internal control management is self-evident,financial risk prevention and internal control become the focus of enterprise financial work.Effective internal financial control programme can help company effectively prevent from financial risks;Better management to enhance business efficiency;It can promote the close connection and combination between various works in an orderly way,realize the optimal allocation of all kinds of resources inside the enterprise,and guarantee the progress and quality of enterprise engineering projects.This paper takes the case of internal financial control of state-owned construction enterprise MN Group as the research object.Firstly,it analyzes the current situation and problems from six aspects,including budget management,financing management,investment management,capital management,internal audit control and information construction.Analysis and research found that MN group has some problems to be solved,such as imperfect budget management system,insufficient fund management control,weak management accounting system,lack of institutionalization of financial internal control management.Analysis of the deep-seated reasons for these problems,mainly lies in the imperfect corporate governance structure,lacking of risk management system,the inner financial control hierarchy is not perfect,financial personnel quality is not high.In view of the above problems,this paper uses the method of process design to optimize the financial business links of budget management,financing management,investment management and the administration of funds.In the end,the article from the corporate governance structure,financial risk assessment mechanism,enterprise information construction,organizational talent construction and internal incentive mechanism five aspects to promote the smooth implementation of the guarantee measures.The possible research contributions of this paper are reflected in the following two aspects:(1)the internal financial control optimization scheme designed in this paper defines the business operation process,post constraints and risk control points of specific financial work,and forms a set of internal financial control system that can be dynamically adjusted and suitable for the production and operation needs of the enterprise.(2)The implementation of the scheme is conducive to ensuring that the financial work of MN group has rules to follow,processes to refer to and risks to be identified,so as to improve the risk prevention awareness of all staff,improve the efficiency of financial internal control and the level of risk management,and provide solid support for the production and operation of the group.