Research On Internal Control System Of Urban Rail Transit Constructor

For many years, urban rail transit has made great contributions to the progress of modernization of city in our country, which has irreplaceably important significance for the national economy with its healthy and stable development. As its builders, the constructor also plays a leading and driving role in the construction. However, as a non-profit, public welfare and social enterprise controlling huge construction funds in the construction process, building a safe, effective and stable internal control system is imperative, in order to prevent loss of state-owned assets, reduce the risk of construction management and ensure the security and stability of the urban rail transit construction projects.This article systematically analyzes the existing problems in the internal control of constructor and then concludes the reasons after analyzing the development course of the internal control theory home and abroad, reading the foreign and domestic research of internal control theory for reference, and combining the actual situation with external requirements.According to the "enterprise internal control basic norms" jointly issued by the ministry of finance, securities and other five ministries and related instruction documents with combining with the actual situation, we established the constructing goals and principles of the internal control system of constructor, and analyzed several problems which had influence on the constructor internal control including the costs and benefits, the relationship between the stability and development of internal control, internal control limitations and informatization on the role of internal control.We established the build targets of constructor internal control framework and the implementation of the responsibility of the internal control and control circuit, and formulated the strategy and the basic principle and monitoring mechanism, and then analyzed the effectiveness of the internal control system taking B company as an example using analytic hierarchy process and fuzzy comprehensive evaluation method.Finally, we summarized this research content and pointed out the limitations and put forward suggestions for internal control development and prospected the research emphasis in the future.