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 constraint mechanism on company managers through owner constraint mechanism, market constraint and national legal constraint. Thirdly, improve the incentive mechanism of operators and mobilize their enthusiasm. We can learn from foreign experience, implement an appropriate operator shareholding system and implement long-term incentives. For example, the stock option system, that is, by allowing the operator to have a certain number of company stock options, links the interests of the operator with the long-term interests of the company, and realizes an incentive system in which the operator and the owner take risks and enjoy benefits.
(2) Improve the corporate governance structure.
The core of modern enterprise system is to establish and improve the corporate governance structure, and the basis of a sound corporate governance structure is to optimize the equity structure. To change "one share dominates", we can gradually establish the withdrawal mechanism of state-owned capital, reduce the concentration of the company's 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, the independent director system is implemented, and the internal organization of the board of directors is properly externalized, so as to form certain supervision and restriction on insiders and safeguard the rights and interests of all shareholders to the maximum extent. As a sound supervisory board system, it should ensure that the supervisory board independently and effectively exercises its supervisory power over the board of directors. At the same time, it should give the supervisory board greater supervisory power, which can not only improve the triangular balance of corporate governance, but also urge directors and managers to follow and implement internal control.
(3) Establish a sound organizational structure and a system for assigning powers and responsibilities.
The function of an enterprise's 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 complicated as to hinder the normal operation of the business and the circulation of necessary information. When an enterprise sets up its organizational structure, it should set up functional departments and carry out business division according to the principle of mutual containment and coordination, combined with the specific situation of enterprise scale and business characteristics, so that the whole processing process or important links in the process of each business is 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, so that all aspects of each business process are handled by corresponding institutions. In the specific form, the linear-functional organization is a better choice for most enterprises.
(4) Formulating appropriate human resources policies.
A scientific system is formulated by people, and even the best system must be implemented by someone. 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 internal control of enterprises. Modern enterprises should adhere to the people-oriented idea and formulate a scientific and reasonable human resouce system (www.chinatpm.net): First, we should strictly control the employment, comprehensively assess the comprehensive quality of personnel allocation and management personnel 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 and love for 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 positions to contain and supervise each other.
(5) Create an excellent corporate culture.
Economic activities are often the operation of economic and cultural integration, and economic development calls for cultural support more than ever. In the practice of socialist market economy, the image of enterprises directly reflects the degree of social civilization, and that kind of short-term behavior of counterfeiting and shoddy not only disrupts the normal social order, but also may fundamentally ruin the development prospects of enterprises. Therefore, enterprise culture should take enterprise spirit and enterprise values as the core and cornerstone, emphasize the shaping of values generally recognized by employees, and create a harmonious and positive cultural atmosphere within the enterprise to give full 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 of our country, 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 human beings and establishing the sense of social responsibility, etc. Only when these aspects are done well can enterprises continue to develop for a long time.
(6) Strengthening 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 fail to do. Their mission is no longer limited to checking and finding possible accounting errors, but to put forward practical and constructive suggestions and measures for the defects of internal control and management loopholes through independent inspection and evaluation activities, so as to promote the management authorities to further improve their management and enhance the comprehensive strength of enterprises. Under the current corporate governance structure in China, since the responsibility for establishing internal control lies with the board of directors, the board of directors is bound to pay attention to the implementation of internal control, and there should be feedback and transmission of information. Internal audit is the best bridge to communicate between the board of directors and the management. Therefore, an internal audit institution is 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, forming a strict internal control system that is interrelated and mutually restricted.
In short, good internal control depends on the support of a positive 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.