| Under the imperfect financial system and social credit system,the asymmetry of information,rights and obligations of the transaction subjects in the credit market has led to the birth and rise of the guarantee industry.Guarantee institutions provide guarantee for enterprises to banks and other financial institutions,meet the financing needs of enterprises,provide a certain degree of support for the efficient allocation of market resources,and also play a positive role in promoting the rapid development of regional economy.In recent years,the credit crisis of small and medium-sized enterprises is frequent,and financing guarantee companies are facing the situation of high risk of compensation and high pressure of survival.The promotion of financing guarantee business is a step-by-step process.From business project establishment,pre-guarantee investigation,mid-guarantee audit,post-guarantee supervision to business termination,all departments within the company need to coordinate and supervise each other,forming a complete internal control system to constrain.By optimizing internal control to improve management level and achieve pre-prevention,many risks and problems that can be found after the event can be curbed in time.Based on this background,exploring how to optimize internal control is the primary task for XTB Guarantee Company to build a comprehensive risk management and promote the steady and sustainable development of enterprises.Based on the analysis and evaluation of the existing internal control system of XTB Guarantee Company,guided by COSO internal control framework and related theory of internal control,and combined with the author’s research results and practical experience of excellent enterprises in the same industry,this paper points out the problems existing in the internal control of XTB Guarantee Company,and highlights them.Core issues and adverse effects were addressed.The practical significance and optimization scheme of internal control system optimization of XTB Guarantee Company are studied and put forward,and specific solutions to the core problems are put forward.By optimizing the internal control system,it will help XTB Guarantee Company to clarify its principles and objectives,effectively improve its management level,continuously enhance its viability,and realize the qualitative leap of economic and social benefits. |
