| Internal control is a kind of control system commonly used by modernenterprises to manage economic activities. A wholesome and effective internalcontrol is regarded as an dffective way for mondern enterprises to strengtheneconomic management,increase economic benefit,ensure financial information to betrue and reliable,protect capital to be safe and integrate,and realize strategic target ofenterprise.The enterprise internal control of our country is still beginning and ininvestigation process.Whether the establishment of internal control criterion or thepractical level of enterprise internal control has a big disparity with developedcountries like USA,which has been a bottleneck for enterprise to develop herlthily.At present，construction enterprises are facing many risk and severe challenges.Construction enterprises must strengthen the internal control to seek survival anddevelopment, In current discussion about internal control,it focus more on thesystem enhancement andrisk managenment.For constrution industry,it also focus onproject management internal control,but seldom focus on the internal control fromthe condtruction company side.In this article the author has a deep ernterprise investigation and collect andresearch related infromation widely, on the basis of grasping related theory ofinternal control, starting from analyzing the industry characteristic of condtructioncompany,and describe the existing problems apperas in internal control ofpurchasing in H condtruction engineering group.then,the author uses related theoryof internal control to analyze and research the existing problems in enterprisepurchasing internal control.Finally,combining the practical situations of companyimprovement measures and brings forward designing mentality of enterprise internalcontrol system.The author hopes the suggestions arising out of this article could helpto improve the status of out of control actions and also hopes to give somesuggestions to other construction enterprises. |
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