Optimization Design Of Internal Control System Of Jilin ZY Doors And Windows Co.,Ltd

With Li Keqiang,Premier of the State Council,proposing "mass entrepreneurship and innovation",China’s economy will move towards an intensive,high-tech content and high value-added development path.Small and medium-sized enterprises(SMEs)are important carriers of innovation and entrepreneurship in China.They play an irreplaceable role in promoting employment,developing scientific and technological innovation,market economy and social harmony,and have important strategic significance for the growth of GDP.However,with the development of the times,some small and medium-sized enterprises are flourishing,while some small and medium-sized enterprises are crushed by the economic wave.Case studies show that most enterprises have weak internal control system,business management is not strict,and internal control activities are relatively lax.Only by establishing a reasonable internal control system and a perfect internal control process,can SMEs be prevented from failing,remain invincible in the future competition,achieve rapid development and create more enterprise value.This topic takes Jilin Province ZY Door and Window Co.,Ltd.(hereinafter referred to as ZY Door and Window Co.,Ltd.)as the research object,according to the Basic Standards of Enterprise Internal Control and its supporting guidelines,based on the current internal control theory and the specific practice of enterprises at home and abroad,combined with the characteristics of ZY Door and Window Co.,Ltd.,to analyze the current situation of the company’s operation and management,and to establish an effective interior for it.Control system can effectively control the operational risks caused by the defects of internal control.The subject mainly elaborates and studies from the following six aspects:1)explaining the research background,clarifying the significance of internal control of small and medium-sized enterprises,setting research objectives and research contents;2)explaining the basic theory of internal control framework;3)analyzing the current situation of internal control of companies and the status of processing industry of doors and windows;4)analyzing the internal control of companies from the operational level.Seven business links in the links are optimized,including sales links,procurement links,inventory management links,financing management links,monetary funds management links,project management links and fixed assets management links;5)The design of internal control security system of ZY Doors and Windows Co.,Ltd.based on COSO internal control theory;6)The research results of this paper are obtained.Conclusion Feasibility analysis and innovation analysis are carried out.Through the research,the lack of internal control of ZY doors and windows company is solved,so as to optimize the internal control system of SMEs,promote SMEs to strengthen basic management,improve management level,achieve scientific management,help SMEs to improve operational efficiency and accelerate the realization of development strategy.