Research Of Internal Control Optimization Of A Helium Refrigeration Special Equipment Manufacturing Company

With the rapid development of the global economy,internal control has entered the field of vision of Western scholars’ research,internal control has developed from an accounting management method to a comprehensive enterprise management method,many enterprise managers in Western countries have gradually realized the importance of internal control.In China,many scholars and industrialists have also begun to pay attention to the role of internal controls are improving but there are still many difficulties.Domestic research and system on internal control are gradually improving,but there are still many problems in the construction and implementation of China’s internal control system.Kangmei Pharmaceutical,Zhangzidao,Le Eco and other companies were deeply affected due to deficiencies in internal control management.Therefore,in the process of enterprise development,enterprise managers began to regard the construction of internal control as a necessary work.Taking Company A as a research case,this paper aims to comprehensively evaluate the effectiveness of Company A’s internal control by conducting an in-depth analysis of the current situation and problems of the internal control effectiveness of the enterprise,and constructing a comprehensive fuzzy evaluation model of the internal control effectiveness of the enterprise.On this basis,this paper puts forward a series of suggestions for optimizing internal control to improve the current situation of internal control of Company A and achieve sustainable and stable development of the enterprise.This paper sorts out and summarizes the latest theoretical research results in the field of internal control at home and abroad,and conducts a comparative analysis.In view of this goal,we will divide the research content and direction,in order to comprehensively and deeply explain the relevant issues of internal control,so as to lay a theoretical foundation for the research of the internal control system of Company A.This paper first analyzes the basic situation of Company A,based on the five elements of internal control,qualitatively analyzes the internal control related issues of Company A,uses the AHP analysis method to analyze the internal control quality of Company A,and then connects with the actual situation of Company A,puts forward the optimization scheme of the internal control system applicable to Company A from the perspective of the five elements of internal control,establishes an internal control environment,effective risk assessment methods,and internal supervision system for Company A,and improves internal control activities.Optimize the internal control evaluation and improve the management efficiency of enterprise A.This paper optimizes the enterprise structure,improves the design of corporate training,strengthens the construction of corporate system and culture to optimize the internal control environment of the enterprise,establishes the unique risk assessment system of Company A,builds the risk assessment management system of Company A,establishes customer credit assessment,optimizes the management of accounts receivable to improve internal control activities,standardizes the means of information exchange,breaks the situation of information islands on various information platforms,establishes an internal control committee,and constructs the internal control evaluation system of Company A.