Research On The Optimization Of The GD Company’s Financial Internal Control

With the increasingly fierce market competition,enterprises are also facing more and more risks.In particular,the healthy development of state-owned enterprises plays a very important role in the entire market economy.As a tool of corporate management,internal control of an enterprise plays a pivotal role in ensuring the effectiveness of corporate organizational strategies and better achieving corporate goals.Good internal control can bring certain economic benefits to the enterprise and maintain the social reputation of the enterprise,so as to complete the development strategy and objectives of the enterprise.Therefore,the construction and maintenance of internal control system has become a very important link in the development of enterprises.The development and growth of GD company needs strong internal control system as support,and the requirements of internal financial control management are gradually improved.The company’s financial work from the original bookkeeping and cashier work into the company’s financial system construction and the company’s overall financial planning and analysis,the proportion of the company’s financial management in the company’s daily operation and management is increasing year by year.This paper first reviewed the connective internal control theory and financial internal control theory of domestic and foreign,united with the specific situation of GD company and industry characteristics,and conducted in-depth analysis and research on how to optimize the financial internal control of GD company.In the analysis and research using the COSO theory,it is found that the problems of GD’s internal financial control are mainly manifested in the following aspects: lack of a good financial internal control environment;insufficient financial risk control capabilities;imperfect financial internal control;effective communication of financial internal control information Inadequate;lack of financial internal control and supervision.Analyzing the causes of the problems,it is concluded that:failure to pay attention to internal financial control;failure to build a professional risk control team;failure to optimize the implementation of financial workflow;lack of modern information communication methods;lack of awareness of internal supervision and review.Finally,on the premise of discovering the existing problems and analyzing the causes,this article uses the COSO theoretical framework to make strategies for optimizing the internal financial control of the enterprise.