The Internal Control Optimization Research Of Salt Companies

Since January 1,2017,the official start of the salt industry system reform implemented.Salt designated production enterprise and salt wholesale enterprises could operate business across regions.So salt industry market will usher in the fierce competition in the industry,salt industry enterprises need to improve their management level to avoid this problem.Internal control,as an effective management means in modern enterprise could establishing and perfecting enterprise internal control system,will help to improve the ability of enterprise daily management.This article is based on the internal control related theory and combined with the domestic scholars research results,adopting questionnaire survey,statistical analysis,the method of mixing theory into actual situation,the optimization of Y city salt company internal control is analyzed.In the company,on the basis of the current internal control,through the company's internal control environment,risk assessment,internal control activities,information communication and internal supervision were analyzed,and the study of salt industry enterprise internal control present situation,and Y city salt company which design optimization of the internal control process,try to improve the level of salt company internal control management countermeasures are put forward,through the optimization of the internal control management system,enhancing the management level of enterprise internal control.This article is organized as follows: The first part is introduction including brief background and significance of the topics,the ideas,content and novelty of this thesis are presented.The second part studied on five elements of internal control,the implementation of the principle of internal control and the related theory of internal control.The third part introduces the basic situation of China's salt company,the characteristics of the salt industry company,the salt industry listed companies and non-listed salt company to two types of internal control situation analysis,to get the characteristics of the salt industry company's internal control.The fourth part introduces the internal condition of Y city salt company,which based on the design of internal control questionnaire,and summarize the results of the questionnaire analysis.According to the present situation of salt industry company internal control Y city advantages and disadvantages of Y city salt company internal control management process optimization.The Final part concludes the research work and Suggestions for the research content was summarized,the countermeasures to improve the management level salt company internal control.