In order to establish a perfect internal control system and make it really play its due role, it is necessary to improve the quality of enterprise managers. First of all, we should form a competitive market for managers, give full play to the competitive mechanism of survival of the fittest in the market, and attract talents with real management ability. Establish and improve the operator qualification identification system and selection system, so that the operator qualification identification, appointment and assessment are more standardized, democratic and legal. Secondly, strengthen the checks and balances on operators, and improve the restraint mechanism for company managers through owner restraint mechanism, market restraint and national legal restraint. Thirdly, improve the incentive mechanism of operators and mobilize their enthusiasm. We can learn from foreign experience, implement appropriate joint-stock system for operators and implement long-term incentives. For example, the stock option system, that is, by allowing operators to have a certain number of company stock options, links the interests of operators with the long-term interests of the company, and realizes the incentive system in which operators and owners share risks and benefits.
(2) Improve the corporate governance structure.
The core of modern enterprise system is to establish and perfect corporate governance structure, and the basis of perfect corporate governance structure is to optimize equity structure. Changing "one share dominates" can gradually establish the withdrawal mechanism of state-owned capital, reduce the concentration of corporate equity, treat all shareholders equally, and form corresponding constraints among shareholders. In view of the serious phenomenon of "insider control", we should first strengthen the leading position of the board of directors in the corporate governance structure and highlight the core role of the board of directors in the process of establishing and perfecting the internal control system; Secondly, implement the independent director system, externalize the internal organization of the board of directors appropriately, form certain supervision and restriction on insiders, and safeguard the rights and interests of all shareholders to the maximum extent. As a perfect supervisory board system, we should ensure that the supervisory board independently and effectively exercises its supervisory power over the board of directors. At the same time, the board of supervisors should be given greater supervision power, which can not only improve the triangular checks and balances of corporate governance, but also urge directors and managers to follow and implement internal control.
(3) Establish and improve the organizational structure and power and responsibility distribution system.
The function of enterprise organizational structure is to provide a framework for planning, executing, controlling and supervising activities. The organizational structure should not be so simple as to prevent the management from effectively supervising the activities of the enterprise, nor so complex as to prevent the normal operation of the enterprise and the circulation of necessary information. When setting up the organizational structure, an enterprise should set up functional departments according to the principle of mutual containment and coordination, and combine the specific conditions of the enterprise scale and business characteristics to divide the business, so that the whole processing process or important links in the process of each business are not handled by one department alone, but completed on the basis of mutual coordination and mutual restriction between two or more departments. For all departments, it is necessary to avoid power overlap and power vacuum, and let all aspects of each business process be handled by the corresponding institutions. In concrete form, linear functional organization is a better choice for most enterprises.
(4) Formulate appropriate human resources policies.
A scientific system is formulated by people, and even the best system needs to be implemented by others. Only by emphasizing the all-round development of people and the improvement of comprehensive quality can we minimize the mistakes caused by the defects of personnel system in enterprise internal control. Modern enterprises should adhere to the people-oriented concept and formulate a scientific and reasonable human resources system (www.chinatpm.net): First, strictly control the use of personnel, comprehensively assess the comprehensive quality of personnel allocation and management selection in important positions, and ensure the quality requirements of personnel in each position; Second, it is necessary to strengthen the training of posts and on-the-job personnel at multiple levels and in multiple directions, effectively improve the political and professional quality of employees, and make them law-abiding and proficient in business; Third, it is necessary to strengthen professional ethics education, educate employees to consciously abide by and implement the internal control system, cultivate employees' dedication to their posts, and form an internal control and restriction mechanism with self-control as the main means; Fourth, it is necessary to implement a regular or irregular rotation system for some posts, to contain and supervise each other.
(5) Create excellent corporate culture.
Economic activities are often the integration of economy and culture, and economic development needs cultural support more than ever before. In the practice of socialist market economy, corporate image directly reflects the degree of social civilization, and that kind of fake and shoddy short-term behavior not only disrupts the normal social order, but also may fundamentally ruin the development prospects of enterprises. Therefore, corporate culture should take enterprise spirit and enterprise values as the core and cornerstone, emphasize shaping the values generally recognized by employees, and create a harmonious and positive cultural atmosphere within the enterprise, so as to give play to the cultural advantages of the group and enhance the cohesion of the enterprise. Facing the new environmental changes at home and abroad, in the current corporate culture construction in China, we should give priority to establishing the people-oriented concept, establishing the market concept, establishing the concept of customer first, establishing the overall concept of people-oriented and establishing the sense of social responsibility. Only when these aspects are done well can the enterprise develop continuously for a long time.
(6) Strengthen internal audit.
Modern internal audit activities are actually an extension of management, and the work that internal auditors are engaged in is something that enterprise management authorities want to do but can't do. Their task is no longer limited to checking and discovering possible accounting errors, but to put forward practical and constructive suggestions and measures for internal control defects and management loopholes through independent inspection and evaluation activities, so as to promote management authorities to further improve management and enhance the comprehensive strength of enterprises. Under the current corporate governance structure of our country, because the responsibility of establishing internal control lies with the board of directors, the board of directors must pay attention to the implementation of internal control, and there should be feedback and transmission of information. Internal audit is the best bridge between the board of directors and the management. Therefore, an internal audit institution should be set up in the board of directors to improve the independence of internal audit, that is, the shareholders' meeting exercises internal control over the board of directors through the board of supervisors, and the board of directors exercises internal control over the general manager and other managers through internal audit, thus forming a strict internal control system that is interrelated and mutually restricted.
In short, good internal control depends on the support of an active and matching control environment. Optimizing the internal control environment of enterprises is the basic work to improve the management level, and it is also an unavoidable practical need. With the development of China's market economy and the formation of economic globalization, only by establishing a good internal control environment can modern enterprises improve their management efficiency and survive and develop in the fierce competition in the future.