Research On Optimal Design Of Internal Control Flow-chart Based On Meta-control Perspective

With the continuous development of the economy,the Chinese and foreign capital markets are becoming more and more perfect.As companies continue to expand their production scale,many management and internal control problems have also begun to emerge.The capital market is facing severe tests.There are Enron fake accounts and WorldCom bankruptcy cases abroad,Parmalat asset scandal,etc.;domestic cases include China Aviation Oil,Yinguangsha,Delong and so on.Internal control has gradually become a problem that modern corporate governance must address.China issued the "Basic Standards for Internal Control of Enterprises" in 2008,marking the formal start of the comprehensive construction of a standard system of internal control in China.However,after more than ten years of development,although many enterprises have carried out internal control construction work,The complexity of the work and the inconsistent level of enterprise management have caused the internal control work to be promoted without success,and the internal control manual has been rendered useless.The operating environment of China's enterprises is complex and changeable,and more and more "internal control useless" speeches have appeared,making the internal control construction of enterprises face many crises and difficulties.To date,the development of internal control construction has been based on the research of manual updates,process optimization,and information integration,as well as the use of flowchart methods to assist internal control construction.However,the research on the division of control activities and the process of combing are not extensive;In this kind of literature,the principles and standards for drawing flowcharts are different,or there are no principles;there are few studies that combine process management and internal control construction.This article designs the internal control flow chart from the perspective of meta-control,draws the flow chart with VISIO software,and compares it with commonly used flow charts to make the flow chart control requirements and responsibilities clearer.At the same time,the special maintenance project of C Expressway Company For example,study its internal control management process,understand the current status of internal control management,and evaluate internal control risks.Based on internal control related theories,refer to policies such as internal control guidelines for enterprises,and use the meta-control theory flowchart as a tool.The optimized flowchart compares and analyzes the status of the system and the implementation,and finds the key issues of internal control,promotes the clear management responsibility of the project,the business execution is in place,and the system checks for defects.The research in this article is a preliminary exploration of the application and practice of the meta-control theory,hoping to find more effective tools and measures based on the theory,provide a certain reference for the construction of internal control,and enhance the construction of the internal control system.