Improvement Of Internal Control System Of KS Company

As an important part of China's market economy,military enterprises play an important role in the development of China's national economy.With the rapid development of market economy and social productivity,most of the military enterprises have been restructured into company system in accordance with the development trend.On the one hand,it has played a role in promoting the development of enterprises,on the other hand,it has launched a severe challenge to the management level of enterprises.As an important part of enterprise management,internal control plays an indispensable role in enterprise management.However,at present,China has not clearly put forward the internal control system and laws and regulations that are suitable for the characteristics of military enterprises,and there is no systematic and in-depth study on it in academic circles,nor typical cases as reference,usually based on industrial manufacturing enterprises The general standard of the industry as a guide,which is easy to lead to the lack of internal control of military enterprises.In this paper,theoretical analysis,case study and field research methods are adopted to sort out and summarize the basic theory of internal control,and then select the military enterprise KS company as the case study object.Firstly,the operation situation and personnel structure of KS company are introduced.Then,from the five aspects of control environment,risk assessment,control activities,information and communication,and internal supervision,this paper analyzes KS company's internal control system,and concludes the problems existing in its internal control system,including the imperfection of organizational structure,the low comprehensive quality of employees,the imperfection of risk assessment mechanism,the loopholes in control activities,the unsmooth and lack of information communication between the superior and the subordinate In the modern information processing center,the internal supervision is lack of independence and the audit ability of auditors is low.Then the causes of these problems are analyzed.Finally,based on the above analysis,the paper puts forward the countermeasures and measures to improve the internal control system of KS company,including optimizing and improving the internal control environment,strengthening risk management,establishing risk management mechanism,improving control activities,information and communication efficiency,and establishing a perfect internal supervision mechanism.Based on the case study of KS company's internal control system,this paper is conducive to the improvement of KS company's internal control level,the promotion of the company's stable development,as well as the improvement of other military enterprises' internal control system.