摘要如今，企业间优胜劣汰的激烈竞争进一步展开，要想在新兴的大环境下稳定且快速的发展，必须优化公司的内部控制体系。为了能细致的了解在内部控制过程中公司的实际情况，以河北安丰钢铁公司为例，起初对该公司的内部控制的现状进行了分析研究，接着总结出该公司在内部控制中存在着信息系统的不健全、费用支出的失控、内部环境基础的薄弱、缺乏完善的风险评估体系和资金管理效力不足等问题。最后根据当前存在的问题，提出优化信息与沟通机制、完善内部审计制度、优化内部控制环境、构建系统完善过的风险评估体系和完善资金管控的解决方法。希望通过对河北安丰钢铁公司内部控制问题的分析，可以找到一种实用的方法，为同行业的公司提供一定的借鉴参考。关键词：内部控制；中小型企业；优化措施ABSTRACTNow,thestronglycompetitionbetweenenterprisestosurvivethebetterhasbeendeveloped.Inordertomakeenterprisesdevelopstablyandrapidlyundertheneweconomicenvironment,wemustoptimizetheinternalcontrolsystemandimprovethecorecompetitivenessofcompany.Toknowthedetailconditionofthecompanyintheprocessofinternalcontrol,thispapertakesHebeiAnfengIronandSteelCompanyasanexample.Thefirstanalyzesthecurrentsituationofcompany’sinternalcontrol.Thenitconcludesthattherearesomeproblemsininternalcontrolsuchasunsoundinformationsystem,outofcontrolofexpenditure,weakfoundationofinternalenvironment,lackofperfectriskassessmentsystemandinsufficienteffectivenessoffundmanagement.Finally,accordingtotheexistingproblems,thepaperputsforwardthesolutionstooptimizetheinformationandcommunicationmechanism,improvetheinternalauditsystem,theinternalcontrolenvironment,thesystematicriskassessmentsystemandthefundmanagementandcontrol.ItishopedthatthroughtheanalysisoftheinternalcontrolproblemofHebeiAnfengIronandSteelCompany,apracticalmethodcanbefound,whichcanbeusedforreferenceforothercompaniesinthesameindustry.Keywords:InternalControl;SmallandMedium-sizedEnterprises;OptimizationMeasure目录第1章前言.................................................................1第2章内部控制理论概述.....................................................12.1内部控制的含义........................................................12.2COSO内部控制框架.....................................................12.3内部控制内容..........................................................2第3章河北安丰钢铁公司内部控制的现状.......................................23.1公司简介..............................................................23.2内部控制现状..........................................................23.2.1信息与沟通现状分析................................................33.2.2内部监督现状分析..................................................43.2.3内部控制环境现状分析..............................................43.2.4风险评估现状分析..................................................53.2.5控制活动现状分析..................................................5第4章河北安丰钢铁公司内部控制存在的问题...................................64.1信息系统不健全........................................................64.2成本支出失衡..........................................................64.3内控环境基础薄弱......................................................84.4缺乏完善的风险评估体系................................................94.5内部控制活动有待提高..................................................9第5章河北安丰钢铁公司内部控制的对策建议..................................105.1优化信息与沟通机制..................................
