Optimization Of Internal Control Of External Guarantee Business Of S Wine Company

With the development of financial markets,seeking guarantee and foreign guarantee has become the most common economic means between companies.In the process of financing guarantee,if the guaranteed party fails to repay the bank loan in time,the company will have to perform its due responsibilities at this time,thus exposing it to a huge financial crisis and may even lead to its withdrawal from the market.Reasonable and efficient design of external guarantee internal control program can effectively reduce enterprise risk.In this paper,the internal control of S wine company’s external guarantee business is studied,and a case study is carried out according to the overall idea of "identify research problem-status carding-survey research-optimization design".In this paper,the basic theories of external guarantee and internal control are summarized firstly,and then the basic situation,scale of external guarantee and present situation of internal control of S Wine Company are described.Based on the analysis of the causes of the problems and the clarification of the principles and objectives of the optimal design of the internal control plan for external guarantee of S Wine Company,the internal control optimization plan is put forward from five aspects:optimizing the internal control environment,improving the risk assessment level,strengthening the control measures,improving the information communication mechanism and enhancing the internal supervision ability.Finally,the guarantee measures and suggestions are put forward from the aspects of organizational structure,technical support,human resources and corporate culture,so as to help the enterprises optimize the internal control plan for external guarantee business and promote the healthy development of external guarantee business of S Wine Company.