Research On Internal Control Management Strategy Of Construction Enterprises Based On Risk Management

In recent years， along with the country’s continuously deepen of the reform，the construction of infrastructural projects occupy a very important position in thefield of China’s economic construction and become one of the important pillars of thenational economy development.At present， theoretical discussion is given priority to the study of domesticenterprise internal control and risk management. Most studies are aimed at thefinancial sector enterprises while few studies are held on the level of enterpriseprocess control activities. The study for internal control and risk management inconstruction enterprise is more rare. Despite the management for construction marketis increasingly the norm，the construction enterprise scale expands year by year，thecompetition is more fierce and the companies are facing more risk factors. As for theconstruction enterprises， there are a variety of risks in terms of the contractmanagement，general contracting and subcontract，construction progress，quality，safety， etc in the process from the original bidding decision-making to the finalacceptance of work. It may bring to the construction enterprises great economiclosses and social legal responsibility if the risk factors are not timely and reasonablyprevented and controlled. Construction enterprise itself is a high-risk industry， thereexists a lacking of consciousness of risk management and malpractice of internalcontrol for the employed persons. From the analysis of numerous project safety andquality accidents，Therefore，perfection of the internal control and risk managementsystem in construction enterprise is imminent.The modern enterprise management needs a standardized management system，the accounting fraud in big firms like Enron is a wake-up call for the people. To makethe enterprise operating performance and financial reporting truthful， a enterpriseinternal control management system which throughout the whole process ofproduction and business operation activities must be set up then the behavior ofenterprise management can be regulated and everyday activities of the enterprise incan be checked， adjusted and supervised. Based on the survey of current situation of internal control and risk managementof construction enterprises and combined with the internal control and riskmanagement in enterprises at home and abroad theory research results， this articleadopts literature review and case study method， and elaborates the key internalcontrol management of construction enterprise， and put forward the basic ideas ofperfecting the enterprise internal management system， and organically combines theinternal control management theory and practice of enterprise operation analysis，and promotes the problems and causes in internal control. This article discusses theconstruction of the internal control system based on the enterprise risk managementand put forward reasonable suggestions for improve the internal control managementsystem through the identification and evaluation of various potential risk factors andfind out the improvement measures...