Research On The Optimization Of Enterprise Internal Control Under The Mixed Ownership Model

The mixed ownership reform is an important measure for the reform of state-owned enterprises in our country at present stage.It plays an important role in promoting national industrial upgrading and stimulating good economic development.The diversification of investors and the diversification of ownership make the mixed ownership enterprises have many risks in the operation process.It is an important way for the healthy development of mixed ownership enterprises to establish and perfect the internal control risk management system of mixed ownership enterprises,to strengthen the internal control and to prevent and avoid the related risks.With the continuous development of the reform of mixed ownership enterprises in China,the internal control defects are also increasingly prominent.Optimizing and improving the internal control of mixed ownership enterprises is of great practical significance.This paper uses literature research,analysis induction and case analysis.It reviews the relevant literature on the history development and research status of internal and external internal control.Besides,it draws lessons from the advanced achievements of contemporary internal control research.It combines the theory of internal control in the mixed ownership system.It analyzes the current situation and the problems faced and the optimization suggestions.And it explains the importance of the optimization and the future direction.From the perspective of internal control,taking the reform of the mixed ownership system as the institutional background,the key points of the internal control of CU Company are analyzed with CU Company as the specific research object.In order to improve the effect of various factors and enhance the efficiency of internal control,the problems and causes of internal control are analyzed and studied,and the optimization solutions are put forward.Combining the theory with the practicality,starting with the internal environment of the enterprise and taking the control of risk as the axis,the internal control system and the corporate governance structure of CU Company are optimized,and the internal control standardization internal audit evaluation rules for the internal control of the enterprise are put forward in view of the effectiveness of the control activities.In view of the characteristics,development status and problems facing the internal control of the enterprise under the mixed ownership mode,the future development direction of the internal control of the enterprise under the mixed ownership system is explored,including making the internal control construction as the mandatory requirement of the mixed reform,strengthening four integration of the enterprise culture and balancing the power of independent directors.