Research On Internal Control Of Prco Based On Risk Orientation

With the development of economy and the progress of society,enterprises in various industries at home and abroad gradually focus on the internal control of enterprises,and scholars at home and abroad also pay more and more attention to the relevant issues of internal control risks,in order to reduce the relevant risks of enterprises.However,through the analysis and study of the above contents,we can find that some details of the relevant guidelines and specifications that have been issued are not perfect,and the research on the relevant enterprises of the refractory industry is less,and the relevant internal control specifications that can be used for reference by PRCO are not perfect,while the refractory industry in which PRCO is located has a relatively special production and operation environment and the characteristics of upstream and downstream enterprises,These factors may cause a series of risks in its operation and management,which is not conducive to the sustainable development of the company.Therefore,the research of internal control based on risk orientation is very important for the company.In addition,although the company has established a relatively perfect internal control system and risk management related specifications,there are still problems in the actual operation process,such as the system is only floating on the surface,and the two are not integrated,which affects the improvement of the company’s competitiveness and the realization of its strategic objectives.Firstly,this paper summarized the literature of "the development of internal control" and "the research of risk management" in China and abroad.Then,this paper concisely expounds the theory of information asymmetry and the theory of internal control and risk management as the theoretical basis of this paper.Combined with literature research,case study and field investigation,the author hopes to put forward a deeper view on the internal control of PRCO.This paper points out the current situation of internal control in PRCO,and introduces the organizational structure,internal control and risk management of internal control in PRCO.Next,the main part of this paper,first of all,analyzed the main problems of internal control of PRCO,then analyzed the main risk points in each aspect,and puts forward the overall idea of optimizing internal control based on risk orientation.Finally,the paper puts forward the corresponding optimization and improvement plan for the main risks in the internal control of PRCO,which mainly includes building a good internal control environment,structural risk identification and risk assessment functions,structural risk identification and risk assessment functions,strengthening the risk control of each major business link,establishing an information-based risk internal control communication platform and strengthening the supervision and control of internal control Review.In order to improve the operation andmanagement level of the company and promote the sustainable development of the company.Based on the above research on the internal control of PRCO under the guidance of risk,this paper puts forward relevant suggestions for specific risks,in order to optimize the management mechanism of internal control of PRCO stock,improve the governance structure of PRCO,improve the risk management system of PRCO,improve the management level of the company,and ensure the sustainable development of the company,so as to make PRCO increasingly competitive In the heavy market environment,we should keep a good competitive ability and realize its strategic goal as soon as possible.