Research On The Optimization Of Hareon Solar’s Internal Control Based On COSO-ERM(2017)

In the development process of an enterprise,risks exist objectively and are complex and diverse.While focusing on performance improvement,managers should also pay more attention to risk management.In2017,the COSO Committee issued the "Enterprise Risk Management-Strategy and Performance Integration Framework",which provides corporate decision makers in the creation of corporate value and the realization of strategic goals.Therefore,facing the increasingly complex economic environment,the internal control of enterprises also needs to adapt to changes.This article combines Hareon Solar’s case study on the optimization of its internal control,which is of great significance for enriching the internal control theory,realizing the maximization of corporate value,and improving reference for other photovoltaic companies.First of all,this article introduces the research background and research framework.By sorting out relevant documents,the research situation of internal control at home and abroad is summarized,and combined with the research of COSO-ERM(2017),it is summarized.Secondly,introduce the background of the photovoltaic industry and some problems of Hareon Solar.In response to the existing problems of Hareon Solar,the specific content of the COSO-ERM(2017)element is used to provide optimization suggestions for its internal control.Finally,I hope that through the research on Hareon Solar,it can provide management and reference for other photovoltaic companies.This article believes that Hareon Solar needs to be optimized on the basis of COSO-ERM(2017),combined with its own situation,to optimize the internal control system according to the situation.In terms of governance and culture,strengthen the risk supervision function of the board of directors,set up risk committees,define organizational culture,show commitment to core values and stabilize the high-level talent team;in terms of strategy and goal formulation,Hareon Solar can use the risk profile map to formulate suitable for itself In terms of implementation,the company can establish an assessment system that combines risk management and performance,identify and analyze risks,and adopt corresponding plans;in terms of control activities,optimize control on key points such as procurement activities,guarantee operations,and investment operations.Procedures;review and revision,by collecting risk performance appraisal data,discover substantive changes,and better implement improvement suggestions;for information communication and reporting,establish an internal information cross-regional communication platform,use big data technology to establish a risk management database,and improve The information disclosure system enhances the intensity of internal supervision,which is more conducive to the conduct of risk management.