What is an operational strategy?

Business operation, translated from English, is generally called business management in China. Therefore, the enterprise operation system is also the enterprise management system. Enterprise management system refers to a series of systems and organizational forms of enterprise internal management. Enterprise internal control system is the product of social and economic development to a certain stage, is an important part of modern enterprise management system, and is the general name of various management control forms within enterprise management system. The internal control system is based on the needs of managing production and operation. Its purpose is to help the business activities of enterprise management system to be more reasonable, economical, efficient and effective; Ensure the implementation of management decisions; Maintaining the security of assets and resources; Ensure the accuracy and completeness of accounting records and provide timely and reliable financial and management information. Therefore, the establishment of internal control system is of great significance for management departments at all levels to protect the safety and integrity of their own property, ensure the correctness and reliability of accounting data, ensure the implementation of national financial discipline and the principles and policies formulated by their own units, and improve operational efficiency. In today's information industry developed society, constantly improving the internal control system of enterprise management system can prevent fraud, reduce losses and improve the ability of capital regeneration. Therefore, this paper discusses the following views on how to improve the internal control system of enterprise management system: First, we should strengthen the research on legislation and legal responsibility and attach importance to the role of the government in promoting the establishment of internal control in enterprises. From the development history of internal control in western countries, besides the internal management of enterprise management system, the government's promoting role is the key factor. Since 1990s, our government has started to promote the internal control of enterprise management system. The Guiding Principles for Strengthening the Internal Control of Financial Enterprises promulgated by the People's Bank of China 1997 in May is the first administrative regulation on the internal control system in China. At present, China's relevant payment rate system puts forward relevant regulations or requirements for internal control system. For example, laws and regulations such as Accounting Law, Company Law, Basic Norms for Establishing Modernization System and Strengthening Management of Large and Medium-sized State-owned Enterprises implemented in 200 1 explicitly require all units to establish and improve their own internal accounting supervision system, which has laid a legal foundation for establishing and improving the internal control system; In order to standardize the establishment and implementation of the internal control system, the China Securities Regulatory Commission issued the Detailed Rules for Information Disclosure of Listed Securities Companies in June 2000, and the Ministry of Finance issued the Internal Accounting Control Standard-Basic Standard (Trial) and Internal Accounting Control Standard-Monetary Fund (Trial), which is of great significance to strengthening the internal supervision of enterprise management system and rectifying and standardizing the socialist market economic order. This is the beginning of the standardization of internal control in China, which will certainly promote the development of internal control in enterprise management system. Second, strengthen the internal environment construction of enterprise internal control. The integrity of internal control contains two meanings: on the one hand, it means that the internal control that should be set up in the enterprise management system according to the needs of production and operation has been set up; On the other hand, it refers to the whole process control of production and business activities from beginning to end. Integrity is one of the most important general standards for internal control evaluation, and it is also the basis of other general standards. If the integrity of internal control cannot be achieved, the rationality and effectiveness of internal control cannot be discussed. (a) to strengthen the internal control of enterprises, we should standardize the responsibilities and authorities of all departments, links and posts, clearly define the responsibilities and procedures for handling various economic businesses, and stipulate that there are more than two people responsible for handling the whole process or important links of various businesses; Clarify the division of labor between asset records and custody, and internally stipulate the mutual restraint relationship between people in charge of money, things and accounts; Clearly stipulate the guarantee accounting voucher.