Research On The Development Of Internal Control In Manufacturing Industr

Effective internal control has always been an important means to help enterprises achieve development goals and prevent multiple risks.With the arrival of the digital economy era in China,the business model of manufacturing enterprises' digital transformation and exploration of "Internet +" is booming,which not only brings important development opportunities to manufacturing enterprises,but also poses new challenges to the internal control of enterprises.Especially in recent years,it is common for all kinds of enterprises to cause major violations due to loopholes in internal control,and even bring bankruptcy risk to enterprises,which highlights the urgency and necessity of studying internal control issues.At the same time,China's manufacturing industry is an important pillar industry of the national economy,and the manufacturing industry is the core component of the manufacturing industry.While the manufacturing industry has an important position,it also has distinctive industry characteristics.Therefore,in the new economic development environment,it is of great significance to study the internal control problems and optimization of manufacturing enterprises.This thesis adopts the case study method.Firstly,it reviews the literature and analyzes the internal control standard system and internal control related theories of domestic manufacturing enterprises in detail.On the basis of literature review and theoretical analysis,taking company a as the starting point,this thesis expounds the current situation of internal control of company a,clarifies the personalized characteristics and reality of internal control of manufacturing enterprises,and discusses the outstanding problems existing in the construction of internal control of company A.Combined with the actual situation of company a,from the perspective of business process,this thesis puts forward some suggestions for the optimization of the internal control system of company a,such as optimizing the organizational structure,optimizing the control process and key points,perfecting the human resources system,strengthening the cultural construction and strengthening the risk management,and puts forward safeguard measures for the further optimization of the system.From a practical point of view,on the one hand,this study provides more detailed policy suggestions for identifying the internal control defects of company a and improving the internal control system,and can put forward more comprehensive solutions for the internal control optimization of company A.On the other hand,focusing on the business nature and industry characteristics of company a,the suggestions put forward in this study for company a can be extended to other manufacturing enterprises,and can provide reference for China's manufacturing enterprises to improve the construction of internal control.From a theoretical point of view,this study deepens the understanding of the internal control construction of manufacturing enterprises in the new era,summarizes and condenses the characteristics of the internal control system of manufacturing enterprises in China,and systematically expounds the focus of the optimization of the internal control system of manufacturing industry,which can provide a certain reference for other related research.