The Research On The Effectiveness Evaluation Of Internal Control Of ZH Group Based On The Goal Realization Degree

This paper conducted a study on the evaluation of internal control of ZH group,combined with the theory and method of internal control evaluation.Through the construction of the internal control evaluation system in line with the actual situation of the group,the paper conducted empirical analysis of the status quo of the existing internal control and the existing problems, regarding the ZH group’s internal control evaluation system as a starting point,and put forward to improve the ZH group’s internal control of the specific measures to perfect,to provide reference and inspiration for the evaluation of internal control of the other similar companies and industries.The paper,based on the disclosure of internal control self-assessment of ZH group 20 listing corporation,analyzes its present,points out the lack of unified standard ZH group internal control evaluation situation. From the perspective of ZH group,it couldn’t measure the internal control level of the unity,and ZH group had some deficiency in internal execution,specifically manifested in the lack of attention on the risk and key control activities, therefore,from the perspective of the degree of accomplishment of internal control goal,according to the evaluation of internal control guidelines,the evaluation index system of enterprise internal control,this article uses the method of entropy weight and applies gray relational analysis level of internal control of 2013 for the ZH method to evaluate the index. Through the evaluation results,the five goals in the ZH group,the realization degree of the strategic goal and the assets security objectives has a greatest impact on the completion of the total target of the internal control,Due to the ZH group on the risk degree of attention is low,focus on the control and management in the process of the lack of attention and increasing the value of the assets of deficiencies resulting in ZH group internal control goal realization degree is low,the overall level is not high.Finally,according to the results of the empirical analysis,the paper puts forward the corre sponding improvement measures.The first is establishing a complete risk management system to enhance the staff’s awareness of risk.The second is establishing an assessment system to r educe the cost of the enterprise.The third is optimizing the allocation of resources and focusin g on the assets to use efficiency.