Researchon Internal Control Problemsand Countermeasures Of X Machinery Manufacturing Company

Machinery manufacturing is not only an important part of Chinese manufacturing,but also an important field for China’s industrial breakthrough.The development of made in China 2025 strategy promotes the rapid growth of various machinery manufacturing enterprises.The development of China’s machinery manufacturing industry also promotes enterprises in the industry to continuously strengthen internal management.Internal control is an important aspect of enterprise management level and plays a very positive role in providing enterprise competitiveness.This paper takes the of X machinery manufacturing company as the research object,analyzes the shortcomings in its internal control work,and puts forward improvement countermeasures to promote the creation of sustainable competitive advantage of X machinery manufacturing company.Firstly,this paper arranges the research background,the literature related to the internal control industry of X machinery manufacturing company and the latest research results of internal control,expounds the research methods and contents,and arranges the internal control theory and COSO framework,so as to provide theoretical basis and support for the follow-up research of this paper.Based on the analysis of theoretical work,this paper points out that the company has several problems,such as poor internal control environment,backward risk assessment and management means,weak department business process control,widespread information asymmetry,weak internal audit authority and independence.On this basis,this paper puts forward relevant improvement measures,including optimizing the internal control environment,improving the risk assessment and management means based on AHP method,optimizing the information communication system,strengthening internal supervision and so on.At the same time,this paper does a good job in ensuring and supporting the implementation of optimization measures in several fields,such as strengthening the quality of internal audit staff,continuously improving and optimizing risk indicators according to the specific reality of the company’s business development,and strengthening the systematic construction of supervision.With the increasingly complex industry environment,the establishment of a scientific and effective internal control system has become a more urgent work and topic for many enterprises.The research of this paper puts forward optimization measures for the internal control of X machinery manufacturing,and also provides a certain reference for other enterprises in the same industry.