Study On Optimization Of Internal Control Of Company D

Small and micro enterprises have played key roles in promoting the development of China’s market economy,driving people’s employment,and maintaining social stability.Although small and micro enterprises are relatively small in scale,they have formed an indispensable part of the market economy due to a large number of enterprises.For the further development and growth of small and micro enterprises,although the country has issued many policies to promote the development of small and micro enterprises,the COVID-19 outbreak in 2020 has caused a great impact on our country’s economy,and numerous small and medium-sized enterprises have fallen into economic crisis.This is even more of a challenge for many small and micro enterprises.Enterprises need to survive in the fiercely competitive market,and enterprises need to have a long-term vision.At present,small and micro enterprises have more or fewer problems in enterprise management,especially internal control problems.The leaders and employees of many small and micro enterprises do not understand the internal control problems of their enterprises.At the same time,due to the imperfect management system of small and micro enterprises,the small number of personnel and the low professional quality,the relatively limited set of incompatible positions,and other factors,It is necessary for enterprises to optimize the internal control system of enterprises based on their characteristics,starting from the principles of being comprehensive and objective,taking into account the cost-effectiveness,and being reasonable and standardized.This thesis is based on the "Internal Control Integration Framework","Basic Norms of Enterprise Internal Control" and "Supporting Guidelines for Enterprise Internal Control" issued by the COSO Committee.From the five elements of internal control,it sorted out and analyzed the current situation and problems of company D’s internal environment,risk assessment,control activities,information and communication and internal supervision.In view of the existing problems in internal control,starting from the actual situation of company D’s development at this stage,the optimization of the company’s organizational structure,corporate culture,human resources,risk identification,planning and budgeting,authorization and approval,informatization,communication and internal supervision is proposed.plan to improve the internal control system of Company D.It is hoped that through the research on the internal control optimization of company D,it can bring some reference significance to the optimization research of internal control of other small and micro enterprises.In this way,the risk prevention capability of small and micro enterprises in terms of operation and management will be further improved,and the healthy and sustainable development of enterprises will be promoted.