Research On Internal Control System Optimization Of CT Group

Economic globalization is an important trend in the current world economic development.As an economic system pursued by most countries,the market economy has become an important factor in promoting economic globalization.However,in the process of market economy development,fraudulent incidents of a number of well-known enterprises occur frequently in both China and abroad,and enterprise management faces severe challenges,causing great harm to the public and investors.People began to realize that the goal of enterprise development should not only be pursuing economic interests,but paying more attention to the health of enterprises and the social benefits created in the process of their sustainable development.In 2018,when China's reform and opening up policy met its40^th anniversary,with the continuous growth of the market economy and the deepening of reform and opening up,the market vitality faced by enterprises has been continuously enhanced,regulatory requirements have become increasingly strict while risk factors are also increasing.In order to develop healthily,improve efficiency,and achieve strategic goals,enterprises must change their concepts,and then their change management models to become self-discipline and self-management,all of which require the construction and improvement of internal control systems.The construction of China's internal control system started relatively late.It was not truly connected with the international world until the release of the Basic Standards for Internal Control of Enterprises in 2008.In April 2010,the Ministry of Finance and other five ministries and commissions jointly issued the Guidelines for the Internal Control of Enterprises,which together built a standard system for internal control of Chinese enterprises,which has great guiding significance for the prevention of corporate risks in China.In recent years,although the internal control management of state-owned enterprises has achieved remarkable results,it also caused a lot of new problems in terms of internal organizational structure,management methods and internal supervision.CT Group is a state-owned enterprise in Q City.It was established in 2008.As a company that develops in parallel with China's internal control system,the construction and development of CT Group's internal control can be seen as a microcosm of the development of internal control system.On the basis of the internal control research of enterprises,this paper focuses on the Basic Standards for Internal Control of Enterprises and Guidelines for Internal Control of Enterprises,and combines a large number of internal control related materials and domestic and foreign research theories,taking the state-owned enterprise CT Group as the research object.Starting from the five elements of internal control,using questionnaires,interviews,special discussions,literature research and other methods,it analyzes the problems and causes of the current internal control system of the CT Group,and proposes specific plans,recommendations and safeguards for the optimization of the internal control system of the CT Group,combining with the actual situation of the CT Group.This research of CT Group can not only guide the practice of CT Group,and help to achieve its strategic goals.The relevant optimization programs and suggestions can also provide some reference for the internal control management of state-owned large and medium-sized enterprises,especially investment enterprises.The guiding significance is to improve the operating efficiency of state-owned enterprises and realize the preservation and appreciation of state-owned assets.