Research On Internal Control Optimization Of G Software Company Based On Value Chain Management

The software industry is an outstanding representative in the field of high and new technology,which plays an important role in promoting the development of social economy.From the end of 1970s,in a short period of 40 years,China’s software industry has made great progress.Software enterprises have many characteristics,such as light assets,pay attention to technology,product has no physical form,high risk and high income,and generally small scale.The management attaches great importance to R&D and marketing.By comparison,most software companies do not pay enough attention to internal control.Many software enterprises have not established internal control system or set up special organizations to supervise the internal control of the enterprises.Although some high-quality software companies have entered the capital market through IPO and established internal control processes and systems,many of them lack the implementation of internal control.To improve the quality of internal control is an urgent need for the development of software enterprises.Value creation is the core of all enterprise activities.As a software enterprise,R&D activities and marketing activities are important value-added activities,which can provide strong support for value creation.The operation of basic activities of value chain can not be separated from the support of auxiliary activities,such as financial accounting,human resources,planning and operation,material procurement,etc.The combination of value chain management theory and internal control theory provides a new perspective for the construction and optimization of internal control.G company is a professional software company in the field of network security.Its business scope includes software R&D,software sales,technical services,etc.Under the background of national network security construction,G company has made rapid development and plans to enter the capital market through IPO.With the expansion of the scale,the internal control of G company has exposed many problems.Taking G company as the research object has strong representativeness,and the research results also have reference value.Firstly,the paper studied the theory of value chain management and internal control,grasped the relationship between the theory,and constructed the internal control model based on value chain management.Secondly,the paper analyzed the value chain of G company.The results showed that R&D activities and marketing activities are the core value-added activities of G company.Thirdly,the author used questionnaires and interviews to investigate the internal control of R&D activities and marketing activities,find out the defects of internal control.Fourthly,combining with the actual situation of G company,the paper optimized the internal control defects.Finally,the paper put forward four guarantee measures of internal control optimization.The combination of internal control theory and value chain management theory is the innovation of this paper.According to the characteristics of software industry,the paper has built an internal control optimization model based on value chain management.Through the analysis of value chain,the paper analyzed and optimized the problems of internal control in the core activities of value chain,achieved the goal of maximizing the value of G company.The optimization model constructed in this paper can be applied to the internal control optimization of G company,and provide reference for the internal control optimization or construction of other software companies.