Research On Internal Control Of A Enterprise Under The Background Of Mixed Ownership

Since the US COSO Committee issued " Internal Control-Integration Framework" in 1992,it has attracted worldwide attention to the internal control of enterprises.With the changes of external economy and enterprise development,COSO Committee released the latest " Enterprise Risk Management-Integration with Strategy and Performance" in 2017,emphasizing the importance of risk management to internal control and pointing out that strategy and performance become important objectives of internal control.In 2008,China issued " Basic Standards for Internal Control of Enterprises".In 2012,China required central enterprises to establish and improve their internal control systems.2018 coincides with the ten-year release of the internal control regulations of Chinese enterprises,which is also a critical period for China's rapid economic development.The reform of mixed ownership is an enterprise governance achievement that has been continuously explored in the past 40 years of China's reform and opening up.This paper uses the methods of questionnaire and case study to list the internal control cases of A enterprise under the background of mixed ownership,and focuses on the research on the risks that affect the internal control strategy and performance objectives of A enterprise,so as to provide some reference for A enterprise,other state-owned enterprises and private enterprises in the construction of internal control.The third chapter of this article introduces the general situation of the mixed ownership reform of Unicom group where A enterprise is located,its influence on internal control of A enterprise and the introduction of A enterprise cases.The fourth chapter conducts a questionnaire survey on internal control for the employees of A enterprise.by selecting and scoring the cognitive level and implementation effect of internal control,internal control elements and potential risks of influencing elements,it is concluded that there are risk problems affecting the realization of internal control objectives in the organizational framework,human resources and development strategy,risk control,procurement activities,fund activities,sales activities and contract management,and internal supervision in the control environment.The fifth chapter,based on the results of the questionnaire survey and in connection with the actual internal control situation of A enterprise,puts forward the following optimization measures: new product and project approval mechanism,establishment of a strategic Committee,improvement of human resources policies,assessment of risks and countermeasures,clear division of responsibilities,replacement of manual control by system control in accounting control,improvement of assessment rules,establishment of an audit department and daily self-assessment work.The conclusion and enlightenment part summarizes the research results of this paper,and points out that the internal control of enterprise is a continuous cycle process,which will combine with the development of A enterprise to continuously optimize the internal control.