Research On Internal Control System Optimization Of Firm A

Facing the increasingly competitive market environment,it is more and more difficult for enterprises to achieve their business objectives.A scientific and reasonable internal con trol system helps enterprises to stand out from many competitors and maintain healthy and sustainable development.The research object of this paper,firm A,because of the lack of internal control consciousness of management and the imperfect internal control system of enterprise,has low level of profit and difficulty of achieving business goals.This paper hopes to,through studying the problems of internal control for firm A,put forward improvement suggestions to help firm A improve its current internal control system and promote its healthy and continuous development.This article mainly throu gh analyzing domestic and foreign related internal control theory resea rch,understands and learns the way to perfect the key point,the strategy steps and the operation maintenance methods for internal control system of hotels.The internal control system of firm A is divided into six parts:capital,sales,procurement,inventory,fixed assets and outsourcing management according to the content of control and the principle of importance and cost-effectiveness.These links are found through actual interviews and inspection of business vouchers.The control defects and problems in the section are investigate.d by means of questionnaires.These problems are attributed to imperfect control environment,neglect of risk management,lack of information communication and lack of internal supervision mechanism.Then,according to the problems found,it puts forward corresponding suggestions from two aspects of management process optimization and defect improvement,and establishes safeguard measures from optimizing control environment,strengthening risk management,promoting communication and improving intern al supervision system to ensure the smooth progress of internal control optimization measures.