Research On Improvement Of Financial Internal Control Of A Company

With the development of market economy,competition in all walks of life is increasingly fierce,which puts forward higher requirements for enterprise internal control,and financial internal control is the core of enterprise internal control,more attention should be paid to,only to strengthen the enterprise financial internal control system,improve their own competitiveness in order to make enterprises stand out in such fierce competition.In some small and medium-sized enterprises,the financial internal control aspects often appear the following problems,such as the financial internal control system is not perfect,the construction of financial information system is weak and the internal audit department is not exist,all kinds of problems will lead to the enterprise financial risk is generally high,causing a negative impact on the development of enterprises.Therefore,under the guidance of relevant theories and combined with the five elements of financial internal control,this paper studies the existing problems of Company A and finds out targeted optimization schemes,in order to improve the efficiency of Company A’s financial internal control,reduce the probability of financial risks and promote the long-term development of the company.In this paper,A company engaged in aquaculture and agricultural and sideline food processing industry as the research object,using case analysis,questionnaire and other research methods,based on the analysis of the current situation,the development of internal control optimization scheme.First of all,this paper analyzes the domestic and foreign financial internal control research status,and combined with relevant theoretical research as a basis.Secondly,this paper analyzes the current status of A company and the industry,and uses the data of A company’s annual report to analyze the current financial situation of A company.Thirdly,this paper takes the five elements of financial internal control as the main technical thread and interviews some employees of Company A to find out the problems existing in the financial internal control of Company A.Through further analysis,explore the causes of these problems,mainly financial internal control environment is weak,financial internal control activities are not standardized,financial internal control information is not smooth,financial internal control risk assessment system is not perfect and lack of effective financial internal control supervision mechanism,Finally,In view of the above problems and reasons,the corresponding optimization scheme is determined,in order to provide guidance for the financial internal control scheme of such enterprises.