上市公司进行重大资产重组前加强内部控制必要性研究——以国睿科技股份有限公司为例

本科论文关键词：内部控制；内控体系：资产重组；风险管理.AbstractWith the rapid changes in the process of economic globalization and thedevelopment of modern enterprises,many companies are facing huge competitivepressures.In order to achieve sustainable business development,many listedcompanies optimize the allocation of resources through asset reorganization,andinternal control as a product of modern enterprises,In its process,it plays anextremely significant role.Each scholar's research on internal control is mostlyrelated to reporting,auditing,and risk.This article will study the importance ofinternal control from the perspective of asset restructuring.This article first describes the research environment and significance of thesubject,briefly describes the source of the subject's thinking,and expoundsdomestic and foreign research.Based on the COSO internal control system,theinternal control system is defined,background,elements,descriptionSystematically sorted out.Secondly,Based on the theoretical basis,it discussesthe importance of internal control in asset restructuring from the perspective ofthe five elements of internal control.Then elaborated on the acquisition ofNanjing Guorui Defense Co.,Ltd.(hereinafter referred to as "Guorui Defense")and Nanjing Guorui Xinwei Software Co.,Ltd.(hereinafter referred to as"Guoruixin")Dimension ")the process of major asset reorganization,and raisedthe issues related to internal control during the reorganization process,and thenconducted a fusion study based on the reorganization combined with the abovediscussion,and analyzed the financial data,business operations,asset forecast,and risk during the reorganization Management and other related aspects,andstudy their solutions and optimization measures.Finally,based on the content ofthe study,the company provides suggestions on how to establish and implement