Research On The Internal Control Of RD Investment Group Co.,Ltd.

Internal control plays a very important role in the development and governance of companies.In the governance system of local government financing platform companies,whether the internal control system is perfect can directly affect the efficiency and results of its operation and management.At the current point,local government financing platform companies need to transform their functions,expand their business scope,and accelerate the transformation and development.This requires local government financing platform companies to find out the problems existing in their internal control and make improvements to make their internal control system keep pace with The Times and play an active role in the company's reform and transformation.In addition,improving the internal control system can also regulate the daily operation of local government financing platform companies,avoid decision-making errors in investment and financing business and other businesses after transformation,so as to prevent possible enterprise risks,so that local government financing platform companies can still develop healthfully after transformation,and play a more active role in serving local economy and people's welfare.Based on the theory of COSO internal audit framework and the practical situation of RD investment group co.,LTD.,this paper analyzes and discusses the problems existing in the internal control of RD investment group co.,LTD.By adopting literature review method,normative research method and data comparison method,and starting from the common problems existing in the internal control of local government financing platform companies.Finally,it finds that the internal control environment of RD investment group co.,ltd.is not healthy enough,and there are hidden dangers in the appointment and resignation of the management level,corporate governance structure and equity structure.The risk assessment mechanism is not perfect enough to establish a risk assessment institution.The focus of risk assessment is too skewed,and the trend of financial indicators is also risky.Internal control activities are not efficient,only in the basic work of financial personnel,engineering project management personnel to carry out internal control activities;The information control mechanism is not strict enough,and there are some deficiencies in employee communication tools,security of confidential information and utilization rate of information system.The internal audit monitoring mechanism is not sound enough,the group audit department plays a limited role in internal control,and the level of internal audit needs to be improved.In view of the main problems existing in the internal control of RD investment group co.,LTD.,this paper suggests that: RD investment group co.,ltd.should employ social talents with rich experience in competitive enterprises;Should undertake to managing structure and equity structure adjust;Special risk management committees and internal control committees should be established as soon as possible.The internal control activities at the business level should be carried out in the subordinate sub-enterprises,and the performance appraisal should be carried out in combination with the budget control;The management should attach importance to the management of internal information and communication mechanism and establish OA office system as soon as possible.The municipal sasac should also strengthen the external supervision of RD company and form a "multi-in-one" supervision system as soon as possible.