Research On Internal Control System Optimization Of New Three Board Listed Companies Case Study Of HuiYuan Science And Technology Corporation

By the end of 2016,the number of China's new board listed companies has exceeded 10000,has become China's small and medium-sized enterprises,especially the important financing platform for high-tech enterprises,some of these enterprises become the main board in a main board listed.In the new three board listing,for enterprises,not only increased an important financing channels,but also to regulate enterprise management,It has played an important role.In accordance with relevant regulations,the new three board listed companies shall regularly disclose the financial information and business information of the company,and accept the supervision of the investors and the third party regulatory authorities.In this process,there are also effective norms of the new three board listed companies operating management activities,especially financial management activities.But it should be noted that,due to the new board listed companies in most small and medium-sized enterprises,long-term financial management also exist some problems,such as the lack of sound internal control mechanism,no proper role to control the business risk and financial risk,this is also the new board listed companies exist in the financial risk management,it is an important issue.In this paper,the author studied the internal control system of HuiYuan science and technology.Through investigation,we can understand the current situation of internal control system of branch and technology company including its internal control,organizational structure,internal control system and process.Then it focuses on the analysis of the current problems in the internal control system of HuiYuan science and technology of the branch of science and technology,and explores the reasons for these problems.In view of these problems,combined with the actual situation of the technology company of the branch of science and technology,the optimization strategy of its internal control system is put forward.After the study found that the technology companies after the new three board listing,access to better financial support,the development of relatively rapid.However,in the internal control system,there is still a lack of scientific awareness,there is no sound internal control mechanism,the existing internal control system and the quality of internal control personnel,etc.,there are some shortcomings.Therefore,for its long-term healthy development,it is necessary to establish a perfect internal control system,and actively solve some problems existing in the current internal control system.It plays a very important role in the control of financial risk and operation risk and the standardization of management mechanism.