杭州中超通信设备有限公司内部控制研究
Research on the Internal Control of Hangzhou Zhongchao Communication Equipment Enterprise

随着通信技术的迅速发展，特别是5G和千兆光网等新型信息基础设施建设覆盖率的快速提高，通信设备行业已经成为我国经济新兴产业。企业内部控制可以合理规避企业可能面临的风险，促进企业高质量发展。通信设备企业迫切需要将内部控制置于一个高度重视的地位，将其确切落实到生产经营活动中去。本文以一家中小型的民营企业——杭州中超通信设备有限公司(以下简称“中超通信”)，作为研究对象，以内部控制作为研究主题，通过对企业PEST分析，并从内部环境、风险评估、控制活动、信息与沟通、内部监督五个方面对其内部控制现状做出了客观评价，最后综合以上研究，总结出中超通信在内部控制方面存在的三个方面的问题：制度建设、成本管理以及风险管理，并给出了相应的对策，以希望企业能够通过提升内部控制水平，促进企业高质量发展，并为同行业的民营企业提供一定的参考。
With the rapid development of communication technology, especially the increase in the coverage of new information infrastructure construction such as 5G and gigabit optical network, the communication equipment industry has become an emerging industry in China’s economy. Enterprise internal control can reasonably avoid the risks that the enterprise may face and promote the high-quality development of the enterprise. Communication equipment enterprises urgently need to put internal control in a highly valued position, the exact implementation of its production and management activities. This paper takes Hangzhou Zhongchao Communication Equipment Enterprise (hereinafter referred to as “Zhongchao Communication”), a small and medium-sized private enterprise, as the research object, takes internal control as the research theme, and makes an objective evaluation of its internal control status from five aspects including internal environment, risk assessment, control activities, information and communication, and internal supervision by analyzing the PEST of the enterprise. Finally, based on the above research, it summarizes the problems existing in the internal control of Zhongchao Communication in three aspects: system construction, cost management and risk management, and gives corresponding countermeasures, in the hope that enterprises can improve the level of internal control, promote the high-quality development of enterprises, and provide certain references for private enterprises in the same industry.