Internal Control System Optimization Design Of HT Group

With the continuous development of our economy,the market environment that the enterprise faces is increasingly complex,Enterprise management difficulty increases,The role of internal con trol in enterprise management is more and more prominent.But,at present,the internal control system of most enterprises still has many defects to be improved.So,It is extremely urgent to improve the internal control system of enteiprises.This paper takes HT group company as an example,Start from the five elements of internal con.trol,Through literature research,field investigation and interviews with senior personnel,the internal control status of HT group company was understood and its objective problems were analyzed;Aiming at the problems analyzed,the internal control activities of the company in four aspects,including capital activities,sales activities,procurement activities and fixed asset management,are optimized and studied by using the method of flow chart analysis and matrix analysis,And then put forward the safeguard m easures of internal control optimization.In this study,The establishment of internal control system is more than a few rules and regulations made by senior management.How to ensure the effectiveness of the internal control system is the main problem,facing the internal control construction.Enterprises should strengthen the research and promotion of internal control theory,pay attention to the scientificity and rationality of internal control system,and strengthen the implementation of internal control.