Optimized Design Research On Internal Control System Of Group H

Since entering new century, a series of scandal for example financial fraud and bribery had happened in Well-known brand enterprises on global capital markets, which had give a serious blow to the confidence of many investors who have invested or will. After the cold, people finally realized serious drawbacks in aspect of internal control in listed companies. Fortunately, internal control has been sustained attention and became hot spot by enterprises especially accounting field in recent years.Around the failure on corporate governance structure and scream for solute puzzle problems of internal control such as encourage and constraint for enterprise senior management, the discussion on internal control went into high intense debate stage in China,. A batch of domestic enterprises went abroad with the process of globalization became more and more fast under internet. However, many of them got a quick failure. Because of the "polio" in internal control system construction, domestic "giant" enterprises met a "dwarf" bottleneck.This paper starting from the level of internal control of risk management, analyzes the existing defects in Group H and further puts forward feasible optimization design alternatives. The practical significance is:firstly, correct old concept of internal control is equal to the accounting control from senior managers in Group H; Secondly, optimize from two aspects of design and implementation in order to ensure the concept of internal control system comprehensive, thus effectively avoid the risks. In addition, based on the related theory of internal control, trying to further extend the coverage of the internal control; And further improve the evaluation strategy of internal control: the company should not only make a self assessment of the effectiveness of the internal control system, but also make all units and the general staff of the enterprise participate in the evaluation, decision-making from democracy in order to make more effective internal control, it also has strong theoretical significance.This paper follows the research idea is as follows:for existing internal control system of Group H as the research object, for the purpose of optimizing the design of internal control, based on analyzing related theoretical, focus on recognize internal control again from the height of the risk management, using the latest theory of internal control overall framework and the risk management framework, starts from various elements and effectiveness evaluation, in the end analyze the flaws of existing internal control system and further put forward feasible optimization design alternatives.This paper mainly adopts literature research, case studies, and comparative study and system analysis methods. First of all, using literature research to expound the concept and development of internal control, then use the methods of case study and comparative study to analyzes the present situation of Group H, dissect the flaws of design and performance, synthesize the theory and conclusion above, further put forward feasible optimization design with the method of system analysis. Finally, this paper applies the method of comparative study, analysis the safeguard measures of the effective implementation of internal control in Group H and problems needs further study.