Research On Internal Control System Of The BS Company

With auto industry from the rapid development stage to mature stage,auto parts enterprises operating environment worsens,increasingly fierce competition,coupled with the outbreak of a new global champions,chip shortage,the influence of the enterprise to be in such a special background environment steady and healthy development,not be to the customer’s environment and difficultly,the enterprise internal control is particularly important,Enterprises need to develop targeted measures to promote the long-term development of enterprises as the fundamental goal.Taking BS Automobile Co.,LTD as a case,this paper systematically combs the effectiveness of the company’s internal control based on the COSO theory of internal control and the Basic Code for Enterprise Internal Control,using the method of combining questionnaires with field examination rooms and qualitative and quantitative analysis.Based on the present situation and problems of the internal control system,the optimization design of the internal control system and the guarantee measures of the internal control system are put forward.According to the evaluation results analysis of BS company "control environment is not ideal,risk identification and response ability insufficiency,the risk management ability is not strong,incomplete financial control activities,information and communication level still need to improve" companies such as level of internal control issues,and "incomplete procurement process,funds management does not reach the designated position",such as business level of internal control problems.After taking the feasibility and practicability of the enterprise into full consideration,this paper puts forward corresponding optimization schemes based on the problems obtained through analysis and the actual situation of BS Company,including optimizing the internal control environment,strengthening risk management,standardizing control activities,improving information and communication,and strengthening internal supervision.In order to guarantee the effective operation of the optimized scheme,the relevant guarantee measures are such as improve the management of cognitive and change management ideas,provide effective talent guarantee,establish internal control evaluation system,study the experience of the world advanced enterprises,etc.,To fully ensure the basic role of internal control in the company’s risk prevention,in the system optimization and improvement for the further development of the company to provide protection.The research on the optimization of BS company’s internal control not only ensures the smooth development of the company’s internal control,but also provides certain reference for the internal control optimization of other private manufacturing enterprises of the same type in China.