Construction Of Internal Control System Of Smail And Medlum-sized Construction Enterprises

The development of internal control theory has five stages namely:internal check, internalcontrols, internal control structure, internal-control integrated framework, and the overall enterprise risk management framework.As the internal mechanism of self-regulation and self-restraint of enterprise production and management activities, thefunetions andvalue of management of internal control system have drow more and more attention of the people, and it also has a vital role in the enterprise management system.Since the twenty-first century, many countries in the word have issued in successions a lot of norm and law of internal control and strengthened supervision on listed companies.Internal control on the basis of the COSO internal control framework has been implemented in many companies.China’s internal control theory and practice is undergoing rapid chang, in this context the internal control empirical study is of great significance.Constuction industry is one of main industries of national economy, Small and medium-sized construction enterprise has lots of construction market and take an important task which is to provide construction product to society.But at present, average level of national construction enterprise is not very high, still has a big difference from requirement of production business of modern construction, many enterprises still adopt to the traditional diversified operation, both small and overall management model, use backward construction technology and careless management method so that the situation comes out, like bad engineering quality, high material consumption, low economic return.Therefore, it is urgent to seek the effective method, enhance management, improve quality of construction enterprise in order to adapt to market competitiveness and demand of modern construction development.Based on correlative theories of internal control, this article firstly analyses internal control situation and industry characteristic,describes existing problems by model examples of ZY company,according the fact of ZY company,Proposed comprehensive budget management and control.From the company’s steategy, company’s governance,company’s internal management andcontrol of key business processes to commence.Finally improve the company’s internal control systemand practical suggestions.