Rich Mining Merger After The Reorganization Of The Internal Control Strategy Research And Implementation Of System Optimization

with the progress of the development of China’s economy and social life, theenterprise development has been healthy, efficient and fast. If the enterprise wants tomaintain the momentum of development, must establish and perfect the three bigsystem--enterprise system and management information system of internal control,operating system. The enterprise operation system is the basis of enterprise to thenormal management and operation; the key internal control system of enterprises canbe sustained, healthy development of the operation of the main effect; informationmanagement system is to ensure that enterprises can be reasonable, efficient operation.Therefore, the internal control system is an important and irreplaceable role in thehealthy development of enterprises.In such circumstances, to promote the enterprises to establish and improve theinternal control system itself, in order to ensure that enterprises more standard andrational operation, and efficiency of the enterprise management work more.Optimization of enterprise internal control system and implementation itself is acomplex and detailed work, which requires the enterprise to strengthen its ownmanagement level to establish corresponding internal control system, to helpenterprises reduce the cost of enterprise, enhance the core competitiveness ofenterprises.The main contents of this paper are as follows:The first is to control the internal construction of system of rich mining mergerand reorganization, mainly from the three aspects, rich mining basic profiles, merger and reorganization of the internal control system and internal control systemconstruction of the environment such as a demonstration. Mergers and acquisitionsbefore the rich mining of the internal control environment construction of concretefrom the control environment, risk assessment, control activities, information andcommunication and supervision and inspection five aspects in detail. In addition, inthis part, the author also uses SWOT analysis method from the rich mining advantages,disadvantages, opportunities and challenges of the four aspects of the analysis of thesystem of internal control environment.The second is the problems and causes in the construction of internal control inthe whole mining, mainly from the rich are described from two aspects of the causes ofthe problem of internal control is rich full mining the problems existing in theconstruction of internal control in the whole mining. In this part, the authorsummarizes the merger and reorganization of the rich full mining construction of theinternal control mainly existed in internal accounting control of consciousness is weak,the internal accounting system is not perfect, the management override the internalcontrol, accounting personnel’s overall quality is not high, the internal accountingcontrol computerization degree is low, lack of effective mechanism of supervision andinspection and so on, and points out that these problems are mainly due to internalcontrol, internal control lack of attention, lack of oversight mechanisms, corporateculture and internal control system, causes contradiction.Third is to optimize the rich mining internal control system, mainly from the twoaspects of rich mining internal control system of the overall objectives and internalcontrol system optimization into stated. The author points out in this part, the rich, fullmining construction of internal control system of the overall goal is to build a scientificdecision-making, standard management, management of mining enterprises normaland efficient control, and to the overall goal to ensure that a rich mining can belong-term, stable and orderly development, and summed up to achieve this goal, mustbe in accordance with the internal control is composed of five elements, namely thecontrol environment, risk assessment, control activities, information andcommunication and supervision and inspection five aspects of internal control systemoptimization. Fourth is the implementation strategy of rich mining internal control systemoptimization scheme, mainly from the idea of implementation, implementation processand the implementation process of the whole mining rich internal control systemshould pay attention to the problems that. Author from the implementation of objective,the implementation principle and standard, the implementation of three key illustratesthe implementation idea of rich mining internal control system, and from theauthorization control, responsibility control, control of business records, propertycontrol, written document control, personnel quality control and independent auditcontrol explained the seven aspects of the implementation process finally, the richmining with its own characteristics, the specific implementation measures from salesand receivables, purchase and payment, production and financial management andother aspects make.