Research On Internal Control Problems And Optimization Strategies Of Y Company

With the rapid development of industrial economy,China’s economy is developing very rapidly.The energy industry is the basic guarantee for the sustainable and stable development of China’s economy.Since the 18 th CPC National Congress,China has entered a new era.The requirements for economic development have changed from high-speed development to high-quality development,and higher requirements have been put forward for the development mode of traditional energy enterprises.If energy enterprises want to advance bravely in the fierce competitive environment,they must pay attention to the construction and optimization of enterprise internal control system.In the key stage of enterprise transformation and development,having an effective internal control system can help enterprises improve comprehensive management efficiency and risk resistance,and plays a vital role in enterprise transformation or intensive development.Based on the internal control theory at home and abroad,this paper studies the internal control problems and optimization strategies of Y company,mainly through literature research method,field investigation method,interview survey method and questionnaire survey method,goes deep into Y company to test the effectiveness of internal control,and analyzes the current situation,existing problems and causes of Y company’s internal control from the internal control framework and focusing on the five elements of internal control,In view of the existing problems,this paper puts forward specific and operable optimization strategies to improve the effectiveness of Y company’s internal control system and promote the company’s high-quality development.This paper holds that Y company has problems in internal control environment,risk assessment,control activities,information and communication and internal supervision,which should be optimized from the aspects of corporate governance structure,human resource management,establishment of risk assessment system,capital and asset management,expense reimbursement,comprehensive budget and deepening the function of audit and supervision.Effectively help the enterprise improve the effectiveness of internal control,but also provide a reference for enterprises in similar development stages to improve the effectiveness of internal control,so as to promote local state-owned enterprises to catch up and surpass.