KS Internal Control Optimization Based On Control Environment

Internal control plays a fundamental role in enterprise production and operation,and internal control environment is the cornerstone of internal control,internal control environment,will determine the quality and effectiveness of an enterprise internal control,it determines whether the control target can be achieved.Therefore,this paper takes KS company as a case to study the internal control environment.As a wholly foreign-owned enterprise,KS company's internal control system fully adopts the practices of foreign parent company,so the internal control environment has strong characteristics of the parent company,which cannot be well integrated with the actual situation in China in many aspects.For example,corporate governance design is not perfect,human resources are not matched with job responsibilities,organizational structure copied from the parent company lacks mutual supervision and control mechanism,corporate culture is not well localized,not recognized by Chinese employees,internal audit is not sound and other phenomena.In this paper,the internal control environment of KS company to conduct specific research,in order to improve its internal control problems and defects,to build an internal control system conducive to the sustainable development of the enterprise,improve the benefit of KS company and shareholder returns.The current U.S.manufacturing back hope,a trade war unilaterally in the whole world,people set up trade barriers,and many foreign companies such as Japan and South Korea is also considering moving to southeast Asia,the environment for lower cost,study to dig potential internal control,enhance the investment benefit and return of foreign companies,in order to attract foreign companies remain in China's development,it is realistic.This paper introduce the basic theory of internal control,in reviewing the internal control environment elements based on the relevant literature both at home and abroad,using literature research,on-the-spot investigation method,deductive method,questionnaire method,flow chart analysis method and other methods,to the parent company in 2017,the third party of the implementation of KS company business performance audit as an opportunity to put forward opinions and Suggestions of the audit as a clue,in combination with the practical situation of the company,the corporate governance,human resources,organizational structure,internal audit,enterprise culture and so on the problems existing in the internal control environment factors analysis of carding,and strong specific solutions of optimization scheme was put forward.Finally,through qualitative evaluation and quantitative financial index data comparison,the applicability and effectiveness of KS company's internal control environment optimization measures are verified.The internal control system of an enterprise needs to be continuously accumulated,not only for continuous improvement according to the development law of PDCA cycle,but also for full participation and immersion in the corporate culture under the leadership of the management.This article KS company on the internal control environment optimization practice,in many aspects of common,can be similar to foreign companies in China to promote the internal control construction.