Research On Improvement Of Internal Control System Of Hg Port Co.,Ltd

In the opening year of the "14th Five-Year Plan",General Secretary Xi Jinping pointed out that "high-quality development" is still the theme of China’s economic and social development in the current and future longer periods,which also puts forward higher requirements for the operation and management of enterprises in various fields in China.However,internal control,a necessary means to improve the internal management quality of an enterprise,is in essence highly consistent with the theme of "high-quality development".Deepening the theory of internal control management and putting forward a practical application plan to improve the internal control system will provide a method and path for the realization of "high-quality development".HG Port Co.,Ltd.is a state-owned coal launching port enterprise in the initial stage of internal control management.Its predicament in the practice of internal control management reflects the current situation of many state-owned port enterprises and the future of similar enterprises whose internal control management has not yet started or is in the initial stage.In this thesis,HG Port Co.,Ltd.is selected as a case study,focusing on the theme of internal control system improvement,adopting the research methods of literature research,case analysis,analytic hierarchy process and fuzzy comprehensive evaluation,relying on the theoretical basis of internal control management,and starting from the research perspective of "five elements" of internal control,the internal control system problems of HG Port Co.,Ltd.are identified through investigation interviews,and the causes of the problems are analyzed.Based on this,the internal control system evaluation index is constructed by using analytic hierarchy process,fuzzy comprehensive evaluation is carried out on the internal control system,and the weak links of the internal control system are investigated,providing a basis for improving the design of the scheme.Finally,based on the analysis and evaluation results of internal control system problems,and in combination with the operation and management stage and resource status of HG Port Co.,Ltd.,the objectives and principles of internal control system improvement are clarified,detailed guidance plans are issued for each level of internal control management implementation subject and various aspects of internal control management activities,and supporting measures are formulated to solidify the internal control system improvement results,which can provide reference for other enterprises which are also in the difficult position of having little internal control management effect and having difficulty in internal improvement,and also enrich the research on internal control and management quality improvement in the port industry,and help the implementation of the policy of "high-quality development" in China’s enterprise economy.