Research On The Internal Control Activities Optimization Of DFRD Company From The Perspective Of Financial Control

With the development of market economy,many business enterprisesfacinga lot of risk factors,which including market risk,operational risk,legal risk and financial risk,and the risk is complicated and diversified in today's complicated business environment,The enterprise's risk management awareness is also gradually increased.It is because of the existence of these risks,as a risk prevention of enterprise internal control has also been referred to an unprecedentedlevelof management.To DFRD company,market-oriented,industrialization is the company "thirteen five-year plan" to develop reform and development goals.The road of enterprise reform is extremely difficult,only in the case of perfect internal control system can eventually be achieved.Improving DFRD's internal control system will help the company achieve its near-term development goals and achieve sustainable development.It will also help to improve management efficiency and production efficiency,and ensure asset safety and accounting information quality.In this study,we use DFRD as a case background,combined with the company's market positioning and development objectives,with emphasis on analysis of the internal control of financial activities of the company's current situation,the use of internal control of the internal control of the results of internal and external financial activities,And the existing problems.After analysis,DFRD company through the first phase of the internal control system,has initially established an internal control system.However,due to the lack of relevant work experience and internal control of the complex nature of their own,resulting in the control of financial activities,there are still some problems.For example,in the daily management of money and capital there are incompatible positions are not fully separated,authorization and approval authority is imperfect and other issues;in the inventory due to cost of inventory and physical inventory management control measures are not in place,resulting in low quality of assets;Back to the sales aspects of the business process is not complete,lack of potential order management control.Back to the sales aspects of the business process is not complete,lack of potential order management control.On the basis of the above problems,this paper,with reference to the basic norms of enterprise internal control,the application guideline of enterprise internal control and the relevant requirements of enterprise accounting standards,combined with the actual situation of DFRD company,Sales and cash back of the business activities of the existing lack of control,made clear job responsibilities,optimize business processes and other control activities,optimization measures.At last,five protection mechanisms are put forward: improving internal environment construction,strengthening risk assessment management,strengthening control activities management,establishing anti-fraud mechanism and strengthening internal supervision mechanism.