Study On The Evaluation And Promotion Of The Effectiveness Of Internal Control

Since 2008,the Ministry of Finance and other five ministries and commissions have successively promulgated the Basic Standards and related supporting guidelines for Internal Control of Enterprises,which have laid down requirements for the establishment and improvement of internal control systems for central enterprises and listed companies.This regulation is conducive to strengthening the internal control of enterprises,and can improve the level and ability of enterprises to guard against risks,thus promoting the sustainability of enterprises' operation.The catering industry is in the period of perfecting the internal control system,which belongs to one of the key industries that need to be regulated urgently.Therefore,understanding the internal control norms of catering enterprises,evaluating their internal control level,and putting forward solutions to the existing internal control loopholes are conducive to improving enterprise management level and service capacity,and are of great significance for improving the efficiency of consumers as well as promoting the high-quality development of catering industry in China.Firstly,this paper outlines the realistic and institutional background of internal control evaluation and promotion,systematically combs the research literature on the evaluation and promotion of internal control effectiveness,and the theoretical background of this paper.Secondly,this paper analyses the current situation of internal control of catering enterprises in China based on investigation,focusing on the common and prominent problems of internal control.According to the framework of internal control and the characteristics of this industry,the key factors affecting the internal control effectiveness of catering enterprises are analyzed,and the necessity of evaluating and improving the effectiveness of internal control of catering enterprises is discussed.Thirdly,from the five levels namely control environment,risk assessment,control activities,information and communication,and internal supervision,the corresponding evaluation index system of internal control effectiveness is selected,and the corresponding evaluation index system of internal control effectiveness is designed.The evaluation index weight is given by analytic hierarchy process and expert scoring method,thus the evaluation system of internal control effectiveness of catering enterprises is confirmed by the use of fuzzy comprehensive evaluation method.The effectiveness of internal control of Haidilao is comprehensively evaluated and analyzed.In this study,through the evaluation of the effectiveness of Haidilao internal control.It is found that Haidilao,as the best catering enterprise in China,has a lot of outstanding spot in their internal control design,but there are still some areas to be adjusted and improved at the same time.Finally,based on the conclusions,this paper puts forward a series of suggestions.It is hoped that this study can provide useful reference for catering enterprises to evaluate and improve the effectiveness of their internal control.