Study On Optimization Of Internal Control System Of Fuwei Stamping Parts Branch Company

Nowadays,the automobile manufacturing industry has entered an era of velocity evolution.However,with the continuous dilation of the industry,the competition is becoming intense,and the development of enterprises has met unprecedented tests.In order to adapt to the changing market situation,it is necessary to strengthen and standardize the internal control of enterprises,so as to improve the management level and anti-risk ability of enterprises.Internal control is the basis of enterprise risk management,enterprises want to continue to dilate the scale in the future development,it needs to constantly improve and optimize the enterprise internal control system,break the current development predicament.In this paper,Fuwei Stamping parts branch as the case object,based on the COSO internal control theory and "Basic norms of Enterprise Internal control",using the method of investigation and field investigation combined to carry out a comprehensive study on the internal control system of Fuwei stamping parts branch.According to the current condition of the company’s internal control,problems are found,causes of problems are analyzed,and strategies for optimizing the internal control system and corresponding safeguard measures are summarized.According to the research and analysis,the internal control problems involved in Fuwei Stamping Parts Branch,such as "defects in internal environment,weak risk assessment management,loopholes in control activities,information and communication level need to be improved,internal supervision is not comprehensive enough",as well as the internal control problems at the business level,such as "imperfect human resources policy,unrigorous procurement business process,contract management is not in place".After a comprehensive investigation and study of the practicability of enterprise implementation,this paper provides the corresponding optimization plan by summarizing the problems and combining with the business characteristics of Fuwei Stamping Parts Branch,including internal environment promotion,strengthening risk assessment management,standardizing and improving control activities,reinforcing information and communication,and emphasizing internal supervision.And in order to ensure the smooth operation of the optimization scheme,the relevant safeguard measures are put forward,such as deepening the managers’ internal control concept,providing effective talent protection,strengthening the company’s technical means,etc.,so as to provide a guarantee for the enterprise to optimize the internal control system.The research on the optimization of the internal control of Fuwei Stamping parts branch not only provides solutions to the problems found by the company,but also puts forward suggestions for the good operation of the company.At the same time,the internal control optimization scheme also has certain reference significance for other auto parts manufacturing enterprises of the same business type in our country.