Research On Internal Control Evaluation Of J Finance And Taxation Company

In 2014,Premier Li Keqiang put forward the slogan of "mass entrepreneurship,mass innovation".In 2021,the country will take stimulating the market vitality of small and micro enterprises as one of the key tasks of the government’s work report.In the past ten years,the rapid growth of domestic small and medium-sized private enterprises has provided a broad market basis for the agency bookkeeping industry.So far,the development of the agency bookkeeping industry has become consistent with that of small and medium-sized enterprises,showing a trend of rapid development.At the same time,with the high popularity of Internet technology,the agency bookkeeping platform under the "Internet plus" model has also been born,and the business of the agency bookkeeping company has expanded from the previous single bookkeeping and tax declaration business to trademark registration,tax planning,audit business,legal consulting,financial services,tax planning and other businesses.In the face of the complex economic environment,the bookkeeping agent enterprises urgently need to build an appropriate internal control system.Through the internal control evaluation,the internal control of the enterprise can be continuously optimized,providing the information needed by the enterprise managers for decision-making,and promoting the standardized and effective operation of the company.First of all,based on the five elements of COSO internal control,this paper designs a questionnaire from the five aspects of internal environment,information and communication,and supervision,and combs the internal control construction and internal control evaluation status of J Finance and Tax Company through the questionnaire survey.The author found that the company’s internal control system had not been updated in time,had not formed a binding and guiding effect on the company’s production and operation,and had not received timely feedback and solution to the problems arising.Internal control is an important part of the corporate governance system,and the internal control evaluation system is a "barometer" that directly reflects the results and efficiency of the internal control work of enterprises.Since its establishment in 1998,J Finance and Tax Company has not yet established a complete Internal Control Evaluation System.Therefore,the author has made it clear that J Finance and Tax Company is in urgent need of internal control evaluation and optimization.Secondly,based on the Basic Code of Enterprise Internal Control and the Guidelines for the Evaluation of Enterprise Internal Control and in combination with the internal control status of J Finance and Tax Company,this paper constructs an internal control evaluation index system for J Finance and Tax Company to evaluate the effectiveness of J Finance and Tax Company’s internal control.This paper selects 5 first-level indicators,18 second-level indicators and 46 third-level indicators,and calculates the weight of indicators through the analytic hierarchy process,and calculates the scores and ratings of indicators at all levels through the fuzzy comprehensive evaluation method,so as to obtain the evaluation results.The scoring results show that J Finance and Taxation Company’s comprehensive internal control score is 64.88,and the rating is medium.Among them,the company’s internal control environment index scored 68.001 points,and the rating was medium.In the internal control environment of company J,the organizational structure scored the lowest,because the standard of post authority could not play a binding role on employees and the company failed to achieve the separation of decision-making,implementation and supervision rights;The score of the risk assessment index is 66.164,and the rating is medium.The risk analysis ability of J Finance and Taxation Company is poor,and the score is the lowest.The reason is that J,as an intermediary enterprise,has not established the risk assessment process of the entrusting party,and does not have the ability to analyze the causes and consequences of risks;The index score of control activities is 53.923 points,and the rating is poor.The score of incompatible job separation of the secondary index is only 39.95 points,which lowers the overall score of control activities.The reason is that J Finance and Taxation Company has not set incompatible positions,but has arranged personnel positions in the view of saving labor costs;The score of the information and communication indicators is 82.819,which is good,which is the highest score among the five indicators.The reason is that J Company has a sound information system and pays attention to the daily maintenance and training of the information system;The score of the supervision index is 58.861,and the rating is poor,of which the internal supervision is poor.From the score of the three-level index,it can be seen that J Group has not set up a special internal audit supervision organization and lacks an effective internal audit system.From the rating results,we can see that the overall level of internal control of J Finance and Taxation Company is not high,but there is no serious imbalance in internal control.Finally,based on the actual situation and scoring results of J Finance and Tax Company,the paper puts forward countermeasures to optimize the internal control of J Finance and Tax Company from five aspects,including internal environment,information and communication,and supervision.It is hoped that the research in this paper will play a positive role in preventing and controlling business risks and achieving sustainable development for J Finance and Taxation Company.According to the industry characteristics of agency bookkeeping,this paper discusses the application path and precautions of internal control effectiveness evaluation,and provides assistance and support for agency bookkeeping companies to improve their internal control level.