Research On The Optimization Of Internal Control Of Yunnan NT Group

General Secretary Xi Jinping pointed out in the nineteen major reports of the Communist Party of China that state owned enterprises are important carriers of state assets.State owned enterprises,especially the central management enterprises,occupy a dominant position in the main industries and key areas related to national security and the lifeline of the national economy,and are important pillars of the national economy.At present,the self-regulation mechanism of some state-owned enterprises does not conform to the trend of global economic integration,resulting in inefficient use of resources and funds.As soon as the state-owned enterprises lose money,it will cause great loss to our economy.As a large energy state-owned enterprise,Yunnan NT group has low internal decision-making efficiency,weak risk identification ability,nearly 2 billion yuan of risk assets and can not be recovered in time.These problems reflect that Yunnan NT group’s internal control construction is not perfect,and the basic management work is defective.If it is not solved in time,it will affect the production and operation of enterprises,and it will be difficult to support the development of Yunnan energy industry and cause great losses to the national economy.As a state-owned enterprise in the new situation,in order to reduce the possibility of risk or the loss caused by risk,it is necessary to establish a perfect internal control system.First of all,this paper takes NT enterprise as the research object,based on the research of internal control literature,through questionnaire survey,it finds that NT group has many problems at present,such as unreasonable organizational structure,talent quality to be improved,weak awareness of risk management,lack of asset management function,and untimely information transmission.Aiming at these problems,this paper analyzes the control environment and style of state-owned enterprises the internal control system of Yunnan NT group has been optimized in five aspects: risk assessment,control activities,information and communication,and internal supervision,so as to make the internal control system of Yunnan NT group more reasonable and perfect.In order to ensure the effective implementation of the optimization of Yunnan NT group’s internal control system,the optimization measures are put forward from the perspectives of improving the control environment,strengthening risk awareness,improving business process control activities,strengthening internal communication,and improving the supervision system,and the implementation guarantee is provided from the organization,personnel,system and ideology.The measures of internal control optimization proposed in this paper are expected to be helpful to the effective implementation of Yunnan NT group’s internal control,as well as to the optimization and improvement of the internal control of state-owned enterprises in the new situation.