A Study On Internal Control Of Construction Enterprises

As a pillar industry of our national economy, its development on China’s economic andsocial development has important significance. As the production characteristics of buildingindustry, the risks to those of other industries more prominent, but the building enterprise ofour country at the present stage of the risk management ability is particularly weak, how toimprove the internal control of construction enterprises in the risk management ability hasbecome an urgent problem to solve.This paper first introduces the background of the industry, the need to solve the problems,and then on the internal control theory is introduced and evaluated, introduces the latestdevelopment of the theory of internal control, risk management framework theory, and thetheory as the basis for this study theory, the case enterprise with industry representativesignificance study, find the solution in order to. This paper starts from the case enterprise risk,the risk they face and the present situation of internal control are described, evaluation of thecase enterprise internal control risk prevention effect, analyzed its internal control riskmanagement failure reason, in the risk management framework based on the theory, combinedwith the new internal control concepts put forward the improvement measures of internalcontrol of enterprises. The article finally made a summary and outlook.At present, the relevant business activities of corporate governance structure reform,business process reengineering, enterprise risk management of enterprise internal control hasput forward higher requirements. There is an urgent need to sum up and refined from thetheoretical height, build the new system, the internal control theory and the concept of riskmanagement based on risk management, used to guide the practice of internal control ofenterprise based on the enterprise, based on the specific case, put forward to establish theinternal control is based on the risk management, to establish internal control concepts to riskmanagement as the basis, and with the risk management as a guide to comb the enterpriseinternal control of the original, and introduces some new ideas of internal control, includinginternal control objectives and motivation to knowledge, thinking, the internal control modeof the appropriate control and so on, and under the guidance of the formulation of the relevantcontrol measures, internal control measures including innovation.The full text is divided into five chapters, the first chapter is the introduction, introducesthe research background and significance, the domestic and foreign literature review,introduces the study method, put forward the main points, points out the innovation anddeficiency of this paper. The second chapter is the summary of theory of internal control, introduces the theoretical origin of the internal control, introduces its origin and the theoryorigin, mainly introduces the overall framework of risk theory, this paper emphaticallyintroduces the concept, objectives and elements. The third chapter of the case enterprise riskand internal control is described, analysis and research, first make a simple introduction of thecase enterprise, then describe the risk and internal control of enterprise, the internal controlrisk management ability is evaluated and analyzed, to find out the reasons of internal controlfailure. In the fourth chapter, on the basis of the third chapter put forward the improvementmeasures to the corresponding internal control, mainly divided into two aspects: one is basedon the risk management framework theory, guide the enterprise internal control systemconstruction is based on the risk management, including the concept of form and move thekey, on the other hand, the introduction of other new the internal control concepts as to theadded risk management framework theory, take the improvement measures in construction isbased on the risk management of the internal control system on the basis of. The fifth chapteris the conclusion and prospect, combined with the practical requirements of related theory andthe enterprise, makes a forecast on the future development of internal control.