Research On Internal Control Optimization Of Enterprise A Based On ESG Concept

In the post-epidemic era affected by COVID-19,the world’s economic growth has shown a weak trend,and trade frictions have continued to escalate.Whether it is a country,an enterprise,or an individual,they are all under considerable pressure in this era of dramatic changes.Improving operational efficiency,achieving better financial performance,and seeking higher-quality development are the overall goals of corporate operations.However,for enterprises in this era,in addition to ensuring legal and compliant operations,they must also pay attention to the impact of their business activities on the environment and society.Our country has solemnly pledged to achieve "carbon peak" before 2030 and "carbon neutrality" by 2060 in front of the world in 2020.Enterprises can no longer take advantage of harming the environment as a price to gain benefits.Only by following the direction of policy guidance and timely changing their development ideas can they obtain a brand-new future.The content of ESG concept represents the trend of future corporate development.Establishing an internal control system with ESG as the core is an important way to promote the realization of corporate development goals.In the face of the current complex market environment,traditional automobile parts manufacturing companies are more in need of firm beliefs and focus on safety and environmental protection due to their labor-intensive characteristics and production activities that inevitably accompany environmental pollution.They need to enhance their awareness of corporate social responsibility,conduct strict management and supervision,actively improve production efficiency,awaken internal motivation within enterprises,pay attention to timely adjustment of industrial structure,and promote high-quality sustainable development of enterprises.Therefore,this article uses case study method to analyze the impact of ESG factors on automobile parts manufacturing enterprises and their internal management problems and internal control defects,and proposes optimization measures for their internal control based on ESG concept.The specific contents are as follows:This paper first analyzes the mechanism of ESG concept optimizing internal control:according to the environmental dimension,social dimension and governance dimension of ESG,respectively puts forward guiding requirements for enterprise control environment,risk assessment,control activities,information and communication,internal supervision,embeds ESG concept into enterprise internal control system to achieve optimization of internal control.Then taking A automobile parts manufacturing enterprise as a research case,this paper analyzes the optimization of A enterprise’s internal control by ESG concept.Mainly using questionnaire survey and interview methods to collect A enterprise’s business data,internal control composition and operation information.According to the answers to the questionnaire,we analyze the current situation of A enterprise’s internal control and its problems from the perspective of ESG.For example,from the perspective of ESG,A enterprise’s internal control environment is not sound enough,risk assessment is not perfect enough,control activities are not implemented enough,information communication is blocked enough,internal supervision is limited enough.For these problems mentioned above,based on the mechanism that ESG concept optimizes internal control,optimization measures for A enterprise’s internal control defects are proposed,and the effect of optimization is analyzed.Through this case analysis,we get some enlightenment: combining reality to clarify enterprise internal control strategic objectives,monitoring processes to improve enterprise internal control execution,opening up channels to ensure timely feedback on enterprise internal control,expanding scope to improve effectiveness of enterprise internal control assessment.These studies provide new ideas for corporate managers to deeply understand ESG concepts,attach importance to sustainable development management,optimize quality of internal controls,and support realization of corporate goals.