| With the gradual improvement of internationalization,the internal and external environment faced by Chinese enterprises’ development is more complex and changeable,so the construction of internal control system has become an inevitable choice.In particular,state-owned enterprises shoulder the important task to maintain and increase state-owned assets in value with makings it stronger and bigger.It is particularly urgent and important to improve and optimize the internal control system.As the second-level subsidiary of a provincial enterprise,Y Trading Company is specialized in trading business,mainly involving chemical raw materials,steel,coal and other products.With the continuous expansion of the scale,the problem of internal control has become increasingly prominent.There have been many cases of contract breach and bad debts,which have caused losses to state-owned assets.So it is urgent to optimize the company’s internal control system.Based on the relevant theories,this thesis mainly studies the internal control optimization of Y Trading Company.Through in-depth investigation of the internal control status of Y Trading Company management,it analyzes the problems in five aspects,including control environment,risk assessment,control activities,information and communication,and internal supervision.Based on the actual situation of Y Trading Company,the improvement plan is proposed to create a positive control environment,improve the level of risk control,firm up capital and business control activities,strengthen information construction,and consolidate the internal supervision mechanism.It also puts forward safeguards such as strengthening the awareness of internal control,strengthening organizational safeguards,improving human resources guarantee,and establishing an internal control evaluation mechanism to promote the implementation of the improvement plan.The strategies and measures proposed in this thesis on the internal control optimization of Y Trading Company can also be used as a reference for other similar companies.It is believed that it can ensure business compliance,improve the self-restraint management,guarantee the authenticity and comprehensiveness of the operation and management information,enhance the competitiveness,and promote the healthy and sustainable development of the enterprise. |
