AH Company Internal Control Problems And Countermeasures Research

With the rapid development of global economy,a large number of managers in western developed countries regard internal control as an important part of enterprise management.At home,internal control management of enterprises has gradually become the focus of attention of scholars and industrialists.Although the internal control system in China is gradually improving,the construction and implementation of the internal control system in China's enterprises are still worrying.The serious consequences caused by the internal control defects of Sanjiu Group,Aviation Oil Company and Lexus Company have sounded an alarm to other modern enterprise managers,and it is necessary to establish an internal control system suitable for the enterprise's own situation.First of all,this article comprehensively collects,reads a large number of books and publications at home and abroad,expounds the connotation and essence of internal control in enterprises,combs and summarizes the development history of internal control theory at home and abroad,and then summarizes the relevant research contents and directions.It provides a theoretical basis for studying the internal control of AH company.In practice,this paper analyzes the basic situation of AH company,and introduces its internal control status from five aspects:control environment,risk assessment,control activities,information and communication,and internal supervision.After an in-depth investigation,this paper finds that HA has problems in controlling the environment such as the lack of in-depth enterprise culture construction and imperfect human resources management.Lack of strategic risk assessment and response capacity,market risk assessment and response capacity in risk assessment;In the control activities,there are problems such as weak control of power trading activities,imperfect control of marketing management activities,insufficient control of scheduling activities,and defects in financial management activities.There is a problem of information communication in terms of information and communication;In internal supervision,there are problems such as insufficient internal audit supervision,weak awareness of internal control,and the virtual existence of the board of Supervisors.In this paper,the reasons for the problems existing in AH company are analyzed from control environment,risk assessment,control activities,information and communication,internal supervisionIn connection with the actual situation of AH company,put forward the optimization program suitable for the company's internal control system.This paper optimizes the internal control environment from two aspects of building a high-quality corporate culture and strengthening human resources management,and strengthens risk assessment management from the aspects of strategic risk and market risk assessment and response mechanisms.We will improve internal control activities in terms of power trading activities,marketing management activities,scheduling activities and financial management activities,and strengthen information and communication management in terms of improving the efficiency of information communication and building an integrated information communication system.Five aspects of strengthening internal supervision,such as auditing,discipline inspection and supervisors,are put forward to improve the internal control of AH company.