Study On The Optimisation Of Internal Controls In Company K

Private small and medium-sized enterprises play an important role in economic development.After more than thirty years of development,private SMEs have formally entered the development stage from the initial stage,and have achieved the transformation from quantity to quality.With the development and transformation of the company’s business,operators also fully understand from the increasingly complex business reality that the rule of man model has become history,and it is necessary to create new models to promote the development of enterprises.The development of the company needs the innovation of technology industry,the progress of science and technology and the development of the market.Although the enterprise brand has been innovative,the technology is relatively advanced and the market tends to be stable,due to the low strength of internal management,The lack of effective internal control,which hindered the development and progress of enterprises,is the most important factor affecting the development of enterprises.Under the current trend of market development,the establishment of internal management system is an inevitable means for the development of enterprises in the socialist market economy environment.Internal control is a dynamic mechanism,which is an organic system formed by some methods,procedures and systems,and is conducive to self-examination,self-adjustment and self-discipline.The establishment of a scientific and perfect internal control is of great significance for enterprises in fierce market competition.It is an effective measure for enterprises to achieve risk aversion and improve management.Therefore,the implementation of internal control is a necessary measure for the development of modern enterprises,and is the focus of management.This thesis analyzes the development of K company,which is a tipical private SME,based on the theory of system theory and corporate governance,firstly,it analyses the current situation of internal control of Company K,introduces the basic situation of Company K and the current situation of internal control,then summarises the problems of internal control through case analysis and questionnaire survey,and analyses the reasons for the problems of internal control of Company K: weak awareness of internal control of management,lack of effective control mechanism,lack of professional risk assessors,the lack of standardised supervision mechanisms and the low level of management information.Then,based on the analysis of the problems and causes,we propose a solution for optimising internal control in Company K.Finally,we propose safeguard measures for optimising internal control in Company K,including organization,personnel,system and funds.This thesis analyses and optimises the internal control of Company K to help improve the company’s internal control,and also hopes that the research in this thesis will provide some reference for other companies of the same type.