| As the gradual deepening of the reform of domestic economic system,small and medium-sized private family enterprises,as an important part of the non-public economy in the socialist market of our country,are bound to face increasingly fierce market competition,the uncertainty of operation is also increasing,and various potential risks are emerging.How to adapt to the changing external environment to deal with the risks in the process of operation and management has become an urgent problem to be solved.Effective management of internal control business,such as business activities and business performance,can effectively avoid violations of laws and regulations,reduce the policy penalties that enterprises may face,and reduce business risks.Therefore,optimizing internal control can not only help to improve the level of enterprise management and ensure the steady operation of enterprises,but also help to promote the establishment of a good image of enterprises and promote the healthy development of enterprises.Based on the internal control framework of the COSO,this paper takes small and medium-sized family company GM as the research object.First of all,it describes the basis of the topic,the significance of the research,the research status quo at home and abroad,and the innovation of the characteristics.Secondly,it puts forward the theoretical basis of the internal control of family business.Thirdly,it carefully divides the current situation of the internal control system of GM company Analyze and discuss in depth;then,combining the theory and characteristics of family enterprises,summarize and summarize various problems and reasons in the internal control of the company;then,put forward relevant optimization ideas for the internal control construction of GM company;finally,proposing a series of safeguard measures for GM company in optimizing the internal control system.Through these analysis,we find that there are many problems in the internal control for GM company,it’s limiting itself.The causes of these problems are diverse and complicated.Based on this,this paper puts forward a series of optimization and improvement strategies,in order to provide reference for the optimization of internal control of the company.Through the study of this paper,hoping to learn from the experience and lessons of internal control construction in the GM company,so as to further improve corporate governance and provide experience for the healthy development of similar domestic enterprises. |
