Design Of Internal Control Optimization Scheme Of BTGF Enterprise

In recent years,with the rapid development of economy and the acceleration of global integration,the failure of management of internal control system had lead to a series of financial crisis scandals both in Chinese and abroad.For instance,the" Enron event"abroad company or " Sichuan changhong”event in China.All these similar thing made a large amount of enterprises gradually recognized the great value of internal control theory in utility.According to the relative theory of internal control,this paper main work is for the internal control system of BTGF enterprise optimization design from these five elements of internal control,namely control environment,risk assessment,control activities,information and communication,supervision.On the other hand,it was effectively combined with the company actual situation,and mainly selected the four business of BTGF interprise,include capital activities,procurement business,sales activities and fixed assets.And from the business process level to analyze the internal control process of BTGF enterprise.In order to complete the BTGF design,this paper uses the methods of enquiry and theoretical overview,specially interviewed some inlvoved department staffs and had a deep conversation with the enterprise leadership who are responsible for the company,besides having applied the methods of the induction and deduction,all of these things was so helpful to optimize the design of internal control system.The innovation of this paper lies in the integration of internal control theory and BTGF enterprise closely,which had put forward the corresponding control improvement measures and scheme design to complement the the risks and deficiencies of the company system which in the past were neglected.And by making clear clarify of the individuals and each department separately duties for this company,so as to optimize and perfect the internal control system and make the design of implementation more conducive as well as efficiently,thus the company can gain more benefits through this process.