Research On The Optimization Of Financial Internal Control System Of S Heating Enterprises

In September 2020,China clearly put forward the mid-term "carbon peak" and longterm "carbon neutral" dual carbon goals,which are planned to be achieved by 2030 and 2060 respectively.In May 2021,the first plenary session of the National Carbon expert Group was held in Beijing.In July the same year,China’s carbon market was fully opened.Under its influence,the future development trend of heating and heating enterprises will be more inclined to biomass,solar energy,geothermal energy and other clean fuel heating,traditional fuel heating,large power plant waste heat and other heating modes will be a huge impact.From the perspective of the external economic environment,the price of bulk production materials in the world rises comprehensively,raising the cost of investment;Rising energy prices and the impact of temperature will also push up operating costs,which will affect operating profits and increase investment risk.Especially for industries with heavy assets such as heating and heating,financial risks have a significant impact on the operation of enterprises.If the financial risks of enterprises cannot be effectively controlled,then under the double impact of domestic policies and external economic environment,it will bring serious threats to the capital flow and profit indicators of enterprises.Internal financial management has the characteristics of nip in the bud,which can strangle all financial risks of the company to the greatest extent in the cradle.Based on the above background,this paper focuses on the financial internal control of heating enterprises.This paper chooses S Heating and heating Enterprise as the main case research object.Through the integration and sorting of the relevant literature of the enterprise’s financial internal control,combined with the questions discussed by the interview with the financial manager and director of S Company,five elements of internal control and related theories of financial internal control are applied.From the financial internal control environment,financial internal control activities,financial internal control risk assessment,financial internal control information communication,financial internal control supervision,S company’s financial internal control has been systematically studied.At the same time,using analytic hierarchy process and other methods to determine the importance of S company’s control indicators,find the focus of financial internal control.Finally,according to the status quo of S company’s financial internal control and industry characteristics,the financial management optimization proposal is given.Help managers to effectively supervise the authenticity of the company’s internal financial management data,make the company’s financial management and operation risk control within an acceptable range,and escort the healthy and long-term development of the company.S Company,as a leader in the integration of investment,construction and operation of urban thermal energy,is a benchmark of demonstration and guidance in the industry.Through field investigation of the actual financial status of S enterprise,this paper sorted out and referred to the academic research on the internal financial monitoring system of enterprises,combined with the business characteristics of heating and heating enterprises,combined with the combination of theory and reality,accurately found the problems of internal financial control and put forward an optimization plan.These schemes can help S company bring the value of financial internal control application into full play.It is not only beneficial to the long-term development of S Company,but also of reference significance and inspiration to similar enterprises.