Research On Internal Control Of Aluminum Carbon Enterprises Based On COSO Framework

After the reform and opening up,especially after the 1 8th National Congress of the Party,joint venture private manufacturing enterprises achieved rapid growth and development,which has become an important driving force for China’s economic development.The world today is in an era of great development,great changes and great adaptation.How to seize the opportunities brought by the world’s new technology and industrial revolution,formulate a strategic plan that is in line with the company’s own development,and seek greater progress for the company,all joint venture private manufacturing enterprises should focus on implementing it as soon as possible.However,these types of enterprises still have a large gap with pure foreign-funded enterprises in terms of the inherent shortcomings of private enterprises,especially in terms of the systemicity and accuracy of internal management,which affects their growth and competitiveness in the international market..This paper aims to analyze and study the internal control management problems in the development and reform of M company based on COSO2013 framework theory and taking m aluminum carbon enterprise as an example.Based on the understanding of the research status at home and abroad and the understanding of internal control and risk management theory,system theory and contingency theory.This paper uses the methods of literature survey,questionnaire survey and case analysis to study the five elements of internal control,designs a five element questionnaire,investigates the current situation of internal control of M company,and analyzes the research results.The results show that there are problems in the internal environment,risk assessment,control activities,information and communication and internal supervision in the internal control of M company.By analyzing the causes of the above problems,countermeasures and suggestions are put forward for M company from the aspects of optimizing the internal environment of the enterprise,establishing and perfecting the risk assessment mechanism,improving control activities,improving the efficiency of information communication and strengthening the monitoring mechanism.The research of this paper can solve the problems existing in the internal control of M aluminum carbon enterprises,such as insufficient cognition,weak risk awareness,non-standard internal control,poor information and limited institutional functions.At the same time,it provides certain problem-solving ideas and methods for the same type of enterprises in the face of enterprise internal control problems;And enrich the research on enterprise internal control in the field of aluminum carbon.