Research On Internal Control Construction Of Migrant Workers In Payment Salaries

With the launch of Thirteen Five Plan, our increasingly rapid pace of urbanization, the construction industry is facing unprecedented opportunities. Local real estate development and infrastructure construction costs increase, the attendant risks. Therefore, the control costs for the development of construction enterprises is particularly important. In recent years, with the increase of labor costs, peasant workers labor costs can often account for more than 20% of the project budget. Therefore, migrant workers pay payment management is of great significance. Construction units as employers of migrant workers, according to the contract to pay salaries of migrant workers; migrant workers commissioned by the employer, by the employer providing services to complete the current business objectives. Both in their compliance process, resulting in a principal-agent relationship. In view of the principal-agent relationship between peasant workers and employers produced paper attempts to address internal control perspective migrant workers salary payment issues.The first part describes the background and significance of the remuneration paid by migrant workers, and by way of literature review showing the construction of migrant workers to pay salaries Situation and context of internal control. The second part describes the construction of migrant workers, salary and related concepts of agency theory, internal control theory to do a thorough explanation, while the link between pay to pay migrant workers in the internal controls provided for subsequent discourse theory and analysis in accordance with. In the third part of the remuneration paid to understand the construction of migrant workers before the premise expounded China’s construction of migrant workers to pay salaries of internal control situation, analyze the current construction of migrant workers to pay salaries internal control problems in which the current situation and issues include: payment of salaries organizational structure is imperfect, no perfect risk warning mechanism, the payment process is not scientific, the various departments can not be reconciled with each other, the supervision system imperfect. Again, based on the causes of the problem further explanation: Payroll and salary payments positions could not play each other to contain the role of business in order to short-term interests while ignoring the spirit of the contract, migrant workers legal consciousness leads to lack of contracts. The fourth part of a typical construction company, for example, to pay the current situation analysis of internal control, focusing on interpretation of the Pay Status of the five elements of internal control, and the merits of the current situation and expand the discussion of the shortcomings of the construction of migrant workers salaries. The fifth part according to the above content construction companies pay salaries of migrant workers to optimize internal control recommendations on the internal organizational structure and internal controls key points one by one transformation, the final commissioning and organizing. Part VI from outside the enterprise and internal aspects of the construction of migrant workers to pay salaries to make recommendations to ensure that the construction unit to pay salaries, "Wages dare not Wages, Wages do not want to." Finally, this paper analyzes and summarizes the limitations, this article points out deficiencies that may exist, the proposed future directions for improvement.