The Optimization On Internal Control Of Financial Leasing Business

Financial fraud cases have emerged in recent years.The reason is that the ineffectiveness of internal control leads to the failure of enterprise operation.The existence of internal control mechanism greatly reduces the possibility of business risks.At the same time,because it meets the new requirements of modern economic development,financial leasing has gradually become the second largest financial instrument after bank credit.However,there are high risks in financial leasing industry.In recent years,the frequent occurrence of various risks has brought great obstacles to the development of the financial leasin.Faced with this reality,besides identifying and controlling risks accurately,financial leasing companies need to build a viable internal control system,which not only affects the company's development prospects,but also relates to the future development quality of the industry.In this case,how to optimize the internal control of the financial leasing business process of the financial leasing company is of great significance.Based on the theory of internal control,this paper first combs the main business processes of GZ Finance Leasing Company,mainly involving six internal control processes.Then it studies the current status of internal control in financial leasing business process.By looking at the company's internal business system,it combs five main problems in GZ Financial Leasing Company's business process and identifies the main risk points.Then,by consulting the literature and interviewing with the business managers,the author obtained first-hand information.Their opinions are sorted out,optimization and suggestions are put forward for each internal control problem point,and the optimized flow chart is displayed to help the company realize internal control management in a better way.Finally,the optimization effect is expected to ensure the standardization of business processes and improve the internal control efficiency.Based on the research of GZ company's financial leasing business process,this paper can draw the following three conclusions:1.Five internal control problems are exposed in the business process:unreasonable functional planning of departments,inefficient approval process,non-standard procurement procedures for intermediary services,imperfect financial lease contract making,and lack of management of post-lease matters,which lead to the lack of effectiveness of internal control implementation and design.2.There are solutions to each problem,which can be optimized and perfected:the company can separate the responsibilities of departments,improve the quality of internal control,optimize the project process,improve the efficiency of internal control,standardize service procurement,improve the design of internal control,strengthen the management of financial lease contracts,reduce internal control risks,improve post-lease management,and strengthen the implementation of internal control.3.Problem is expected to be controllable,and the optimization suggestions can be expected:the department's responsibilities are clearer,the efficiency of examination and approval is obviously improved,the service procurement is standardized,the contract management is improved,the post-lease management is refined,the division of labor is clear,and the operation is effective.Therefore,optimizing the internal control of financial leasing companies can comprehensively improve the operation quality and competitiveness.