在数字化时代背景下，家电制造业的内部控制体系面临着前所未有的挑战与机遇。随着信息技术的快速发展，企业内部控制的环境和要求发生了显著变化。根据2025年1月的国务院发布的《政府工作报告》，报告中提出的走好绿色转型新型工业化之路，尤其要加快家电制造业零部件制造集聚发展等措施，为企业的数字化转型和内部控制优化提供了明确的方向。此外，国务院办公厅关于促进政府投资基金高质量发展的指导意见等政策文件，也为企业的内部控制优化提供了政策支持。

      本研究以A集团为案例，深入分析了其在数字化进程中内部控制的现状，揭示了企业在风险评估、内部环境、控制活动、信息与沟通、内部监督等内部控制各个方面存在的问题。研究发现，A集团在内部控制环境建设上缺乏全员参与意识，在风险评估方面未能充分识别和应对数字化带来的新兴风险，控制活动执行中存在政策与程序不一致性，信息披露与沟通机制不健全，以及内部监督机制缺失等问题。针对这些问题，本研究提出了一系列优化措施，一是加强内部人才培养与风险意识教育，提升全员对内部控制的重视；二是完善风险识别与评估流程，引入信息技术提高风险管理的前瞻性；三是统一政策与程序，确保控制活动的一致性和有效性；四是优化信息披露与沟通渠道，增强内部信息流通的透明度和及时性；五是建立有效的监督反馈与整改机制，强化内部监督的执行力。研究结论表明，通过实施这些优化措施，A集团能够显著提升内部控制体系的有效性，增强企业对数字化风险的管理能力，从而支持企业的可持续发展和市场竞争力。本研究的成果不仅为A集团内部控制体系的改进提供了指导，也为家电制造业乃至其他行业的企业提供了内部控制优化的参考和借鉴。

         Under the background of information age, the internal control system of home appliance manufacturing industry is facing unprecedented challenges and opportunities.With the rapid development of information technology, the environment and requirements of enterprise internal control have changed significantly. According to the "Government Work Report" issued by the State Council in January, 2025, the measures put forward in the report, such as taking the road of green transformation and new industrialization, especially accelerating the development of parts manufacturing agglomeration in home appliance manufacturing industry, provide a clear direction for the digital transformation and internal control optimization of enterprises. In addition, the State Council General Office's guiding opinions on promoting the high-quality development of government investment funds and other policy documents also provide policy support for the optimization of internal control of enterprises.

         Taking Group A as a case, this study deeply analyzes the present situation of its internal control in the process of formalization, and reveals the problems existing in risk assessment, internal environment, control activities, information and communication, internal supervision and so on. It is found that Group A lacks the awareness of full participation in the construction of internal control environment, fails to fully identify and respond to the emerging risks brought by formalization in risk assessment, and there are some problems in the implementation of control activities, such as inconsistent policies and procedures, imperfect information disclosure and communication mechanism, and lack of internal supervision mechanism. In view of these problems, this study puts forward a series of optimization measures. First, strengthen internal talent training and risk awareness education, and enhance the attention of all staff to internal control; The second is to improve the risk identification and evaluation process and introduce information technology to improve the forward-looking risk management; Third, unify policies and procedures to ensure the consistency and effectiveness of control activities; Fourth, optimize information disclosure and communication channels to enhance the transparency and timeliness of internal information circulation; The fifth is to establish an effective supervision feedback and rectification mechanism and strengthen the execution of internal supervision. The research conclusion shows that by implementing these optimization measures, Group A can significantly improve the effectiveness of the internal control system and enhance the enterprise's ability to manage information risks, thus supporting the enterprise's sustainable development and market competitiveness. The results of this study not only provide guidance for the improvement of the internal control system of Group A, but also provide reference for the optimization of internal control for enterprises in household appliance manufacturing industry and even other industries.

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