Optimization Of Internal Control System Of PCH Company

Property management enterprises, which lie in a special accounting control process industry, are different from ordinary enterprises in accounting and control process. It involves more sectors in property rental management, which is easy to cause the disorder of internal accounting control management, poor process and supervision absence, and then may bring great risk to the healthy development of the enterprises."Basic Standard for Enterprise Internal Control" and implementation guidelines require the company to build a systematic, sophisticated and sound internal control system, which is a principle a modern enterprise must follow and an inherent requirement enterprise have to own to improve risk prevention and management. This paper firstly analyze the relevant theory, the concept of internal control, then using the theory of internal control and internal control evaluation system to analyze PCH Company’s internal control defects and causes. Finally, put forward optimal strategy and guaranteed measures by combining the conditions of PCH Company to improve the internal environment, build up risk management mechanism, strengthen the business process control and establish the sound internal control system.The characteristic and innovation of this paper is to evaluate and optimize PCH Company internal control and business process through the application of the internal control tools and manual. In this paper, apply the internal control and risk management system in PCH Company by combining the characteristics of the PCH-small state-owned company, to optimize the internal control process and establish the innovative security measures, so as to enhance the basic specification and form a complete set of instructions in the operability of state-owned small and medium-sized enterprise application.The research of this paper is based on the basis of property management company’s internal accounting control and made extension. However, the analysis in the influence of development of the internal control on enterprise strategic management and sustainable development still has defects. It will be the future research and development direction for author.