Research On Optimization Of Interal Control In S Company

Enterprise internal control is an important means of modern enterprise management,so that it is an effective way strengthening the construction of internal control to control operational risks,improve management level and achieve operational objectives.At present,there are many problems in enterprises,such as slack management,frequent risks,asset loss and malpractice,it can on some degree be attributed to the lack or failure of enterprise internal control.Due to its historical reasons and special nature,state-owned enterprises are also facing many problems in management and internal control.These problems not only affect the economic benefits of enterprises,but also may affect the safety of enterprise assets&may even lead to the failure of operation.For the state-owned enterprise S company,it is urgent to analyze and optimize the internal control problems at the company level and business level,in order to prevent the company from operating risks and improve management efficiency,so as to promote the company to achieve its strategic objectives.Firstly this paper reviews the research of internal control domestically and abroad,and systematically explains the internal control theory including the five elements of internal control and the concept of management system.Then,through the case analysis method,briefly introduced S company’s business situation and the current internal control status,on this basis,it analyzes the frequent changes in the organizational structure of the current internal control of S company,the internal control system which is not well integrated with other management systems,the human resource policy that is not perfect and other problems from the Company Level,as well as the problems in the Business Level of purchasing activities,inventory management,sales and collection,planning functions,R&D activities and production activities.The main reasons are that the management teams do not pay enough attention to the importance of internal control,lack of process centralized management department,information isolated island and so on.Finally,according to the internal control theory and the management characteristics of S company,this paper puts forward the internal control optimization measures for the problems existing in the company level and business level of S company.The analysis and optimization process of internal control of S company proposed in this paper is helpful to the optimization and improvement of S company’s internal control,and it is also expected to have some reference significance to other state-owned enterprises’ internal control optimization.