Research On Internal Control Optimization Of High-tech Enterprises Facing IP

With the full implementation of the registration system,especially the establishment of the Beijing Stock Exchange,more and more small and medium-sized enterprises have the ability of IPO.IPO puts forward higher requirements for the internal control of small and medium-sized enterprises.Based on the characteristics of small and medium-sized enterprises,it is of great practical significance to establish the internal control system of key business risk points to improve the operating efficiency of small and medium-sized enterprises and meet the requirements of IPO.This paper takes the high-tech enterprise K company as the main body,studies and analyzes the internal control system of the company,points out the problems existing in the internal control of the company,and puts forward improvement and optimization measures according to the existing problems.Firstly,based on the five elements of internal control,this paper analyzes the current situation of K company ’s internal control,especially the current situation of important indicators such as IPO-related operating performance,horizontal competition and related transactions.Secondly,focusing on the five elements of internal control and the business characteristics of K company,through interviews and other means,the main problems of K company ’s internal control are put forward,especially the performance conditions of IPO and the problems of horizontal competition.Fourth,in view of the problems existing in the internal control of K company,this paper analyzes the reasons and puts forward targeted improvement and optimization measures.Based on the internal control objectives,focusing on the key business risk points,it formulates targeted improvement measures from the aspects of K company ’s development strategy,business budget,performance appraisal,various business control activities and IT information system,so as to meet the requirements of IPO.The research in this paper has practical reference significance for optimizing the internal control of K company,and also has reference significance for other types of small and medium-sized enterprises to strengthen and improve internal control.