Research On The Optimization Of Internal Fund Control System In BS Company

With the rapid development of China's economy,more and more intense competition appears between enterprises,in order to survive in this market environment,in addition to improve the quality of products and services constantly,the most important thing is to improve internal management of enterprises,and the internal management of enterprises plays a decisive role is the internal control.If the internal control of enterprise is scientific and rational,it can not only improve the enterprises efficiency,but also could keep the management work orderly,then help enterprises to achieve strategic objectives.The normal operation needs sufficient money to support the business,but the risk will increase,too.It is because of its high mobility and low security,therefore,monetary funds can be said that the core part in internal control activities.In order to complete the financial information in BS company,the author adopted a variety of methods,in order to make the collection results more accurate,the author went to the company and started field investigation,combined with my own work experience and COSO business risk Management framework,summarizes the internal control system of BS from eight aspects.The eight aspects include internal environment,target setting,event identification,risk assessment,risk response,control activities,information and communication and internal supervision,we are expecting to discover the imperfections in internal control design and find out the reasons,then put forward several solutions.Firstly,this paper summarizes the development process of China's and other countries' internal control theory,and makes a careful analysis of the research situation from related scholars,and summarizes the methods of monetary internal control theory,introduces the current development situation and the basic situation of the internal control system of funds,in addition,puts forward an effective evaluation on the current implementation of the company's internal funds control theory.Secondly,analyzes the problems existing in the internal funds control theory.And then based on the eight aspects and the basic situation of the enterprise,to find out problems.And then puts forward specific measures to improve the BS company internal control system.Based on the research of BS company,this paper finds out the problems in the internal funds control system of and puts forward some concrete measures to ensure that the enterprise funds are running within the normal range,and also provide reference for the same enterprises.