Research On Risk Assessment Of Internal Control Of BJCX Company

As China’s economic development enters the "new normal",the "three-phase superposition" effect brought by the shifting period of growth rate,the pain period of structural adjustment,and the digestion period of the previous stimulus policies has begun to stand out.Under the background of continuous downward pressure on China’s economy,the pressure on enterprises’ management is increasing.How to maintain a constant force and resolve risks has become an urgent issue for enterprises to face and resolve in a complex economic environment.Among them,a very important issue is how to give full play to the effectiveness of internal control to promote sustainable and high-quality development of enterprises.BJCX Company is a large joint-stock company mainly engaged in commercial retail and integrating commercial real estate development.The company has implemented internal control in accordance with the requirements of the SASAC and has achieved positive implementation results.At the same time,there are certain problems in the implementation of internal control,especially in the aspect of internal control risk assessment.It is of great significance to research and reveal the problems of internal control risk assessment,and to find ways to solve the problems.The first is to improve the internal control risk assessment of the enterprise and to improve the effectiveness of internal control.The second is that BJCX Company is a large State-owned commercial real estate enterprises,the company’s management and business models are typical,and their problems are also representative.Solving this problem will also have reference significance.This article takes the thinking of organizational management diagnostic research methods,takes the internal control theory as the main analysis basis,analyzes and reveals the cause of the internal control risk assessment problem of BJCX Company,and proposes solutions to the problem as research objectives to study the internal control risk assessment problem.The analysis of the problem is mainly from the company’s internal control objectives and risk tolerance,risk identification and risk response.The basic conclusion of the analysis is that there are problems such as that a reasonable risk control mechanism has not yet been formed,that the scope of risk identification and assessment is too narrow,that the warning function is not strong,and that the risk response has not yet formed effective risk control.Aiming at the cause of the problem,this article proposes countermeasures to improve the risk assessment of internal control,including the principles of improving the risk assessment of internal control,improving the methods,processes,and systems for setting goals,strengthening risk tolerance strategies,establishing risk lists,and improving risks evaluation mechanism,strengthening the formulation and response management of emergency plans,and strengthening business process management.