Research On Internal Control System Optimization Of DX Company

With the rise of the sharing economy,the goal of sharing bicycles to solve the short-distance travel of the public has become one of the hottest industries in just a few years.DX is currently the main operating company of the X brand.The X brand is a leader in the shared bicycle industry,with a business scope throughout the country and around the world.However,in the face of the high-risk industry characteristics of shared bicycles,DX company has fallen into a business dilemma after a period of rapid development.In the process of specific understanding of DX company,it was found that DX company has great defects in the internal control management system.Faced with the complex and volatile risks of the shared cycling industry,it is critical that DX has a sound internal control system.This paper summarizes the relevant literature and the DX company profile,and uses the results summarized by the DX company as the basic data,and combines the two to describe the current internal control system of DX Company.Through analysis of the status quo and related cases,it is found that there are problems in the internal control system of DX company;taking the five elements of the COSO framework as a module,according to the "total-point" approach,the problem of the overall internal control system of DX company is first proposed.The specific problems of the module and the cause analysis;for the problems of the internal control of DX company,the three-in-one optimization plan is proposed in a targeted manner,that is,the optimization goal is oriented,the integration of the five elements of the COSO framework is the core,and the effectiveness of internal control The evaluation system is the guiding optimization plan;finally,based on the organizational structure,technology,culture and other aspects,the corresponding safeguard measures are proposed.This paper is based on the background of the sharing economy,and aims to optimize the internal control system optimization of DX Company for the unique risks of the shared bicycle industry and the current operational dilemma of DX.The research in this paper can provide reference for the optimization of internal control system in the same industry in practice;in theory,it enriches the theory of internal control research in the background of shared economy.