Study On Internal Control Optimization Of Xinhua Bookstore Of Hunan Province Under The Framework Of COSO-ERM

In September 2004,the COSO Committee of the United States,as the most prestigious institution in the study of internal control,absorbed the research results of risk management on the basis of the "Internal Control Overall Framework" and promulgated the "Enterprise Risk Management--Overall Framework".Until 2017,the COSO committee released to the outside world "enterprise risk management-risk performance framework"(ERM framework),the release of this framework,is in2004 the first major improvement of the internal control framework,focuses on the performance of the enterprise strategic target and collaborative,and increase the risk of performance curve of the content and framework of updates to the enterprise risk management and internal control provides a new perspective.As the most influential publishing enterprise in Hunan Province,Xinhua Bookstore of Hunan province is still struggling to operate under the economic downturn caused by the epidemic.Under this background,it is necessary and urgent for Xinhua Bookstore of Hunan Province to optimize internal control from the perspective of comprehensive risk management.First of all,the author introduced the paper selected topic background and significance of topics,internal control,comprehensive risk management for the literature review,the development of the internal control,internal control,information disclosure,and the definition of comprehensive risk management effect of literature at home and abroad,found that the current domestic for the COSO ERM-(2017)of the related research is relatively scarce,research for the internal control framework is still stay in the shallow stage,with the application of the COSO ERM framework-the scarce and case studies.Secondly,this paper compares the differences and connections between the new COSO framework and the old one,analyzes the internal control status of Xinhua Bookstore in Hunan Province from the perspective of ERM framework,and proposes several defects existing in the internal control process of Xinhua Bookstore at present.Finally,this paper gives Suggestions on the optimization of the internal control of Xinhua Bookstore in Hunan Province from the perspective of the five elements of ERM.The optimization of the internal control of Xinhua Bookstore in Hunan Province provides guarantee measures.Through a case study of hunan xinhua bookstore internal control optimization,the author thinks that,guided by the COSO ERM framework-that can bring books issue in our country enterprise internal control system of the construction of the new direction of the enterprise internal control combined with strategic objectives and performance,this book to me issuers enterprise strategic target and the realization of the enterprise value has important guiding significance.