| With the development of market economy and the deepening of internationalization,the risks faced by enterprises are increasingly complex and changeable.In addition,the normative requirements of enterprise management are increasingly strong,and the importance of internal control in the operation of the company is increasingly prominent,which is deeply concerned and valued by enterprise managers.The implementation of internal control can better standardize the behavior of employees and reduce the risks brought by human factors to the company.In recent years,although the relevant experts and scholars of our research on the enterprise internal control and development strategy is constantly improving,the attention is also deepening,but the understanding of the internal control rarely rises to the corporate strategic level,so that the role of internal control can not be fully brought into play.T company attaches great importance to development strategy and neglects business strategy,resulting in loose and chaotic internal management and frequent risks.In 2016,the company was suspended for rectification,exposing internal control problems such as outdated facilities and equipment,lagging information construction,dirty and poor environmental hygiene,poor management and service quality,and great tourism safety risks,which greatly hindered the company’s development.Through field visits,questionnaires,individual interviews and other means to consult the internal and external information of the company,collect and sort out the current situation of the company’s internal control,and find that the company has problems such as internal environment chaos,incomplete risk assessment system,lax execution of control activities,imperfect information communication mechanism,incomplete internal supervision system,and low enthusiasm of employees and frequent risks.The company’s strategy fails to play a guiding role,and it is difficult to meet the needs of the company’s scenic area development and construction and operation simultaneously,resulting in the company’s failure to complete the strategic objectives of business.This paper takes basic norms of enterprise internal control and relevant theoretical guidance as important basis,adopts qualitative and quantitative analysis method to analyze problems,and builds strategic oriented internal control model and framework according to relevant theoretical basis and actual situation of the company,and puts forward optimization suggestions based on strategic orientation and five elements of internal control: To improve the internal environment of the company,set up the strategic committee,carry out the strategic audit comprehensively and adjust the organizational structure of the company.Under the guidance of strategy,collect strategic risks,identify and evaluate risks,formulate risk management strategies,strengthen risk prevention awareness and so on to improve the risk assessment system;Strict implementation of control activities under strategic guidance;Improve the information communication mechanism;Optimize the internal supervision system.Optimize the internal control of the company,improve the service efficiency and quality of the company,enhance the company’s anti-risk ability and market competitiveness,promote the realization of the company’s strategic objectives,so that the company better stable and rapid development;Based on the strategic orientation to optimize the company’s internal control for the realization of the company’s strategic objectives to provide a strong guarantee,so that the implementation of internal control in the company to be guaranteed,improve the company’s internal management ability,promote the company’s sustainable development. |
