Risk Management Of High-tech Enterprises Based On COSO Model

As the post crisis era, the domestic and international market competition moreintense. Enterprises want to remain invincible, must take the risk management,broaden sources of income and reduce expenditure, the implementation ofsophisticated management, reduce the cost, improve the comprehensivecompetitiveness, to get rid of their own internal problems, solve its problems, to do agood job in the "security" on the foundation, develop a broader market. In order torealize the goal of enterprise, we must attach great importance, establish, improveenterprise risk management system and ensure its effective implementation, to ensurethe integrity and safety of enterprise assets, prevent, detect and correct errors andfraud, and ensure that the accounting information is true, complete, legal aspects willplay an important role in. Therefore, strengthening the research on internal control ofhigh-tech enterprises, has extremely important practical significance, we can establishand perfect the internal control, and provide a theoretical basis and practicalexperience for the enterprise, help to establish a sound internal control, to strengthenthe internal management, to achieve business objectives.In this paper, Huawei enterprise as the research object, exploring the high-techenterprise how to enhance internal control and promote the healthy development ofenterprises. Found through research and analysis, Huawei currently in operation in theprocess of internal control board of directors and the board of internal control lack ofemphasis, the human resource management system needs to continue to improve,comprehensive risk management mechanism is not perfect, make the enterpriseinternal control is difficult to implement, management policies difficult to implement,serious constraints on enterprises the development of. Through the analysis of thecurrent situation of internal control of enterprises, through the use of inquiry,observation, data analysis and other methods, to understand the relevant accountingsystem, organization and personnel responsibilities, the internal audit system and themechanism of supervision and coordination of the internal control system in theformulation and implementation of the situation, summarizes the existing problems inthe management of Huawei innovation. The case study Huawei, provide a usefulreference for the risk management of China’s high-tech enterprises, and promote thehealthy growth of the high-tech enterprise of our country.