Research On Optimization Of Internal Control System Of Lanzhou Mobile

Enterprise internal control is the management means of the enterprise,but also the company's governance means.The effective internal control,can promote the enterprise to achieve its management objectives,improving the quality of financial reporting,and enhance their ability to avoid risks.However,how to establish and perfect the internal control system of enterprises is the most difficult problem for enterprises.In recent years,with the rapid development of mobile Internet,the internal and external environment of Lanzhou Mobile has changed greatly.In the face of increasingly fierce and complex market competition situation and business development pattern,internal control management has been given updated and higher requirements.In this paper,through the Lanzhou mobile in the internal control problems,the paper puts forward specific measures to improve the level of internal control of Lanzhou mobile.This paper firstly presents the research background and significance,research contents and methods of this paper are described,and the concept,the elements of internal control,internal control framework based on the COSO report,as well as the development of China's internal control are summarized,and provide theoretical guidance for the study of this paper.Based on the analysis on the current situation of Lanzhou mobile from five aspects: control environment,risk assessment,control activities,information and communication and supervision,and put forward the Lanzhou mobile in the internal control environment needs to be optimized,the lack of the necessary risk control mechanism,business process management is not in place,the internal management of the information asymmetry,the lack of supervision independent institutions,in view of the above question,this article proposed to Lanzhou mobile internal control system optimization measures,including clear objectives and principles of system optimization from the internal control,improve the internal control environment,strengthen risk assessment and management,improve the internal control of business processes,establish effective information communication system,strengthen internal supervision and controlling etc.optimization.At the same time,the paper presents Lanzhou mobile optimized internal control system and the main obstacle in the implementation of the internal control and improve the level of awareness and management,improve the efficiency of internal control,improve the internal control mechanism of supervision and rectification of several aspects of safeguard measures for.