Research On Optimization Of Internal Control System Of ZX Company

In recent years,as the domestic and international environment faced by enterprises has become more and more complex,the internal and external competitiveness faced by enterprises has gradually increased,which has led to various potential threats.At this time,enterprises have begun to pay attention to them.Construction of your own internal control system.ZX Company was founded in 2000 and has a certain background of state-owned enterprises.After more than 20 years of development,ZX Company has gradually expanded and its internal control system has gradually improved,so it has become the first choice of the subject research.This paper selects ZX company as the case study,and uses literature method,questionnaire survey method.statistical analysis method and other methods to analyze the internal control status of ZX company,and then proposes the optimization strategy.Firstly,starting from the basic concept of internal control,pointing out the significance of strengthening internal control construction;secondly,taking ZX company as a specific case,analyzing the current situation of ZX's internal control,including the overall development status of ZX company and the company's organizational structure.Analyze and combine the five elements of internal control,from ZX internal environment,risk assessment,control activities,information communication,internal supervision and other five aspects,the detailed investigation and analysis of ZX 's internal control system status;Finally,Based on ZX 's internal control optimization principles and objectives,the ZX internal control system optimization plan was designed from three aspects:organizational guarantee mechanism,internal control system and business process.The end of the article improved the management's internal control awareness and employee training.,risk assessment system,checks and balances and accountability mechanism,internal control process,put forward the ZX company optimization strategy and recommendations.Through this study,we can draw the following conclusions:(1)Among ZX companies,only middle-and high-level managers have a better understanding of internal control,while ordinary employees have a lower understanding of internal control,and generally do not pay enough attention to internal control.This has a close relationship with ZX's internal propaganda.(2)The ordinary employees of ZX Company are weak in understanding the emergency response of major events,The awareness of risk management is not strong.mainly because the formulation of emergency plans is often formulated by the company's middle and senior management personnel,and employees are not involved in the specific formulation process.Realize the importance of emergency response.(3)There are serious problems in the internal communication between the middle and senior management personnel of ZX Company and the general staff.The internal information communication is mostly concentrated in the middle and senior management personnel,and the general staff generally lack information communication.Therefore,it is necessary to establish a complete information communication mechanism.To mobilize the enthusiasm of all members.(4)ZX 's internal supervision and evaluation system is not perfect,and there is no special internal supervision mechanism,which leads to the internal control supervision becoming a veritable decoration.Therefore,strengthening the training and learning of internal supervisors has become the most urgent issue at present.