Applied Research On Business And Financial Enterprise Integration Embedded In Internal Control System

Internal control has gradually become an effective barrier to prevent and protect against risks in enterprise management.Internal controls help to improve the enterprise's risk defense capability,and to some extent constrain the misbehavior of managers,which is a necessary requirement for social and economic development.In this development,there will be more management ideas involved.The new management idea of the business and financial integration is to integrate the financial management model on the basis of business experience,and inject new vitality into enterprise management.The paper based on the current internal control standard system operation process,the control environment,supervision,risk assessment,control activities,information and communication and so on five aspects to the analysis of existing problems,find business and financial integration into the necessity of the internal control system,and the internal control of embedded after running mechanism for further analysis.Specific operation mechanism performance is as follows,under the premise of continuing operations in the enterprise,to supervise to ensure,on the basis of control environment,industry rich fusion respectively embedded information communication,control activities,risk assessment in the three important factors of internal control,to realize the value of the application of internal control;Then discuss business and financial integration into the internal control system of the three paths,namely strategic finance,business finance,financial;and embedded key control activities(people,goods,content): namely,performance evaluation,asset management and comprehensive budget;Then based on the embedded business and financial integration model of enterprise internal control-GY researches in compressor manufacturing enterprise management mode,and show the effectiveness of internal control,authenticity,for other enterprises to provide specific reference sound internal control;Finally according to the discussion of the foregoing analysis,put forward the perfect internal control of enterprise business and financial integration embedded concrete Suggestions,and make summary to full text.The contribution of the study is through the literature and the research of the system of internal control at home and abroad,build business and financial integration embedded the basic operation framework of internal control system,perfect our country enterprise internal control theory;It will financial and corporate strategy,business and management mode combining the transaction of added to the enterprise internal control,can help enterprise according to the actual situation of their own development,fast through the past financial and business strategy,business and financial issues,make the enterprise internal control to the ground more effective;Through the case analysis,based on the perspective of business and financial integration will be the most real business approach,the method presented in this study,find out the business and financial integration into the basic route of the internal control system,make internal control theory has directive,more for our country enterprise internal control policy formulation department provide relevant suggestion.