Research On R Company's Financial Dilemma From The Perspective Of Internal Control

Since 2018,the overall environment of the economy has been impacted unprecedentedly by the downward pressure of the economy,which is gradually reflected in the capital market.In 2018,the investment intensity of the new third board investment industry decreased,reflecting the trend of obvious income scale reduction.Many new third board enterprises actively applied for delisting under the financial difficulties of enterprises,and even were forced to delist.At the same time,more and more new third board enterprises are in financial difficulties.Through reading the relevant literature,the author summarizes and summarizes the causes of financial distress,combined with practical cases,studies and studies the application of internal control theory in financial distress.Taking r company,a listed company on the new third board,as the research object,collecting data and data for research,and analyzing the financial distress from the internal perspective.Starting from other financial distress cases that can be used for reference in reality,this paper reviews and collects the actual cases of the application of the financial distress Countermeasures of listed companies,sums up the successful case experience in practical application,and optimizes the way of solving the difficulties of the research cases.Through interviews with experts in the field of internal control,combined with the field of internal control for the new research direction of financial distress to optimize research case solutions.Through the analysis of R company's finance,combined with the current definition of financial distress,it is determined that R company has been in financial distress.The reason of R company's financial distress mainly comes from the contradiction between the management and the shareholders.The author analyzes the deep-seated reason of R company's financial distress from the perspective of internal control analysis,and analyzes the financial distress of R company from the control environment,risk assessment process,information system and communication mechanism,problems in internal control activities,supervision of control activities,etc This paper analyzes the causes of environment and puts forward countermeasures from the above five aspects.As for the countermeasures to solve the difficulties,the paper focuses on solving the problems existing in the current internal information transmission failure and internal control of R company.It proposes that R company should pay attention to the separation of rights and responsibilities of shareholders and management,and carry out real-time risk test and analysis,and at the same time use the thinking of risk identification to find out the current major financial risks of the enterprise in time and deal with and prevent them.From the perspective of internal control,this paper studies the financial distress of the new third board enterprises,complements the related research fields of internal control and financial distress,which is of great significance to improve the important part of China's capital market-the new third board enterprises' strategy of getting rid of the predicament,and further enriches the perspective of solving the financial distress.