Research On Internal Control Optimization Of Private Small And Medium-Sized Enterprise ZX Company

The development of domestic private enterprises is weak.The reason for this is largely related to the improper design and execution process of internal control in enterprises.The shortcomings of extensive management,inadequate organizational structure,lack of risk control awareness,and low execution efficiency have led to low efficiency and short life-cycle of the enterprise.Therefore,the optimization of internal control in small and medium-sized private enterprises has become a focus of current research by scholars.The purpose of this study is to establish an internal control evaluation system for private small and medium-sized enterprise ZX Company.Based on the evaluation system,measures are proposed to optimize internal control of ZX Company,thereby improving its production and operation efficiency,providing institutional support for its sustainable development,and identifying the current shortcomings of internal control in ZX Company from the root.At the same time,it can also provide institutional support for other similar enterprises and effectively prevent business risks.The research methods used in this article mainly include in-depth interviews,analytic hierarchy process,fuzzy comprehensive evaluation,and case analysis.This article is divided into six chapters,and the research content is as follows:Firstly,relevant research on internal control concepts,internal control factors,and internal control evaluation both domestically and internationally was organized and summarized.Secondly,based on the case study method and in-depth interview method,this article uses the fuzzy comprehensive evaluation method to comprehensively calculate the evaluation score of ZX Company based on the current internal control situation of the case company,and then determine the internal control governance level of ZX Company.On this basis,the COSO model is used as the main analysis framework to identify the internal control problems of private small and medium-sized enterprise ZX Company and investigate the underlying reasons.Finally,propose countermeasures and suggestions to improve the internal control situation of the case enterprise.