Study On Optimization Of Internal Control Management System In A State-Owned Enterprises

At present,the international economic environment is becoming increasingly complex,and many unknown and unpredictable risks are emerging.In order to effectively prevent risks,the implementation of comprehensive internal control and compliance management is an urgent need for enterprises to cope with various crises and challenges,but also the key to sustainable development of enterprises.With the promotion and application of national policies,a series of internal control documents,such as the Application Guide for Enterprise Internal Control and Basic Norms for Enterprise Internal Control,have had a positive impact on the internal control of listed companies,central enterprises,local state-owned enterprises and private enterprises.Through the operation,supervision and assessment of the internal control system,the standardization of the company’s operation can be greatly improved.The company can better comply with relevant laws and regulations,prevent and deal with various adverse factors,improve the level of enterprise management.As the main investment platform of local governments,local state-owned enterprises actively participate in the management and operation of various local investment projects,so as to promote development and employment through investment,so as to obtain higher economic benefits and the best social returns.However,in daily operation,some non-compliance with regulations and imperfect internal control occurred from time to time,resulting in A state-owned enterprise wasting most of its resources on internal management.Therefore,it is necessary to take some more scientific and reasonable management measures to make A state-owned enterprise develop faster and healthier.Based on theories such as internal control theory and COSO framework,this paper draws lessons from successful cases of outstanding enterprises at home and abroad to dig out the status quo and existing problems of the internal control system of A state-owned enterprise,and conducts an in-depth analysis of the causes of the problems.In view of these problems,from promoting the modernization of the governance system and governance capacity of A state-owned enterprise,constantly strengthening the construction of internal control environment,optimizing the group risk control system,strengthening the construction and implementation of the system,improving the human resources management system,strengthening the construction of internal control information system,etc.,It puts forward some feasible and concrete optimization measures,such as standardizating the construction of the board of directors,establishing the risk preference system of the group,regularly carrying out risk management assessment,building a healthy overall talent development system,and long-term planning of information system construction.By adopting these optimization measures,A state-owned enterprise can integrate its development strategy,corporate culture and internal control closely with the actual situation,integrate with enterprise risk management,integrate into enterprise management and business activities and core value chain,further optimize and improve the risk identification,evaluation and control mechanism,so as to establish a more scientific internal governance structure based on institutional culture.Make the enterprise have higher efficiency,create better performance.