Research On The Optimization Of Internal Control Of Y Highway Operators

With the rapid development of the Chinese economy,the mark et risks faced by enterprises are becoming increasingly fierce,and internal contro l is playing an increasingly important role in enterprises.On September 6,2017,a new version of the comprehensive risk management framework was officially released.The emergence of the framework marked the entry of internal control i nto a new era of risk management and corporate governance integration.From th e perspective of integrated risk management,the updated framework focuses on t he discussion and strict analysis of the methods and strategies for the creation of new value and the smooth realization of various strategic objectives.The resear ch of "internal control based on risk and performance management" is of great s ignificance to the development of practice and theory.Based on this,this article based on the new version of the comprehensive risk management framework to optimize the existing internal control of company Y,with a view to enriching th e use of such enterprises in the construction of internal control systems.This paper makes a comprehensive analysis and summary of internal control and overall risk management by using the comparative analysis method and scie ntific means.On the basis of drawing on the new version of the framework,co mbined with the requirements of the old version of the framework and domestic internal control standards,the internal control of the Y Expressway operating co mpany is diagnosed and optimized.First,according to the new version of the fra mework theory and the company’s existing old internal control system,it was fo und that the board of directors of Company Y did not pay enough attention to r isk management,lacked an independent auditing agency,weak horizontal checks and balances at the departmental level,underestimated strategic objectives and risk coordination,Lack of risk identification and evaluation functions;then,combin ed with the five key elements of the new version of the risk management frame work,on the basis of existing problems,different analysis methods are used,suc h as matrix diagram analysis method,flowchart analysis method,etc analyzing fo r effective optimization research.This paper makes full use of the new version of the comprehensive risk ma nagement framework.The existing risk prevention system of the company was i mproved,and Suggestions for specific performance improvement were provided f or reference.Through this study,ensuring the normal implementation and effectiv e play of the company’s internal control system is the key element of internal c ontrol.That is to say,the normal execution of internal control can only be ensur ed by continuous scientific research on the basis of relevant theories and reasona ble promotion of the actual operation of the company.