Research On Internal Control Evaluation And Ptimization Plan Of DB Food Company

The development of the market economy after the reform and opening up has made SMEs play a vital role in stabilizing economic growth,promoting employment,and boosting market information.However,the problems it faces in the process of development also cannot be ignored.The system is not perfect,favoritism and fraud,etc.,all of which are caused by the lack of internal control measures.In the process of continuous development,small and medium-sized enterprises need to pay attention to internal control and constantly improve the existing internal control measures to ensure that they can face the fierce market competition.In order to improve the pertinence of solving problems and improve the internal control of small and medium-sized enterprises,it is necessary to analyze specific problems according to my country’s national conditions and the specific conditions of small and medium-sized enterprises,so as to optimize and improve the internal management of small and medium-sized enterprises,which is also beneficial to their innovative development of.Based on this,this paper takes DB company as the research object,explores and evaluates its internal control and proposes an optimization plan.First of all,on the basis of the research background,research significance and related theories,this paper puts forward the meaning,characteristics and related theories of internal control of small and medium-sized enterprises.On this basis,taking DB Food Company as an example,the current situation,existing problems and causes of its internal control process are analyzed concretely,and the DB Food Company is analyzed by using Analytic Hierarchy Process(AHP)and Fuzzy Comprehensive Evaluation(FCE).The overall indicators of internal control and the five elements it contains(internal environment,risk assessment,control activities,information and communication,and internal supervision)are evaluated,and the overall score of DB company’s internal control and the scores of the five elements are obtained.According to this,from the five elements of improving the internal control environment,risk management and control,perfecting the design of control activities,information and communication,and perfecting the supervision mechanism,it puts forward effective measures to strengthen the internal control of small and medium-sized enterprises and put forward the optimization plan and corresponding safeguard measures.