DW Company Internal Control Problems And Countermeasures

Along with the acceleration of the process of economic globalization,more and more entrepreneurs in foreign countries regard internal control as a "compulsory course"for business management,and put it at the top of the list.In China,internal control of enterprises has gradually become a mature research topic accepted by many scholars and entrepreneurs.At present,although domestic enterprises have achieved certain results in internal control,the construction and implementation of internal control systems in China is still worrying.The serious consequences caused by the internal control problems of the Sanjiu Group,China Aviation Oil,LeTV and other companies have sounded the alarm for the majority of enterprises.Therefore,it is necessary to establish an internal control system that is in line with the development of the company itself.On the basis of a large number of collections,reading studies,and careful analysis of relevant literatures at home and abroad,this paper expounds the connotation and essence of internal control of enterprises,carefully combs,summarizes and summarizes the development history of internal control of domestic and foreign enterprises,and summarizes relevant research contents and Directions provide a theoretical basis for studying DW’s internal controls.In practice,the basic situation of DW company is analyzed and analyzed,and the internal control of DW company is introduced from the five elements of internal control:control environment,risk assessment,control activities,information and communication,and internal supervision.Through a period of investigation and research,it is found that in the control environment,DW company still needs to strengthen corporate culture construction,human resource management needs to be improved;risk assessment needs to improve strategic risk assessment and response capability,and urgently need to optimize market risk assessment and response Capacity;control activities,procurement business control needs to be improved,research and development control needs ’to be improved,project control needs to be optimized,and business outsourcing control has loopholes;information and communication aspects need to establish an integrated information communication platform to improve information Communication efficiency;In internal supervision,the supervision of internal audit needs to be strengthened,the role of disciplineinspection and supervision is not paid enough attention,and the functions of the board of supervisors are not fully realized.In this paper,the problems existing in DW companies are also analyzed from the aspects of control environment,risk assessment,control activities,information and communication,and internal supervision.In combination with the problems existing in DW,the proposal to optimize the internal control of DW is proposed.In the internal control environment,we will optimize from two aspects:high-quality construction of corporate culture and strengthening of human resources management.In risk assessment management,we will focus on strengthening strategic risk and market risk assessment and response mechanisms in internal control.In the activity,through the optimization of power trading,marketing management,scheduling,and financial management,the effect of internal control activities is improved.In information and communication management,the information communication efficiency is improved and the integrated information communication system is gradually improved.In’ internal supervision,we achieved the set goals by optimizing audit,discipline inspection and supervisors.Therefore,this paper proposes optimization suggestions for the improvement of DW’s internal control from five aspects.