A Research For Internal Control Capability Of The State-Owned Construction Enterprise

The development strategy of One Belt and One Road, planning Asian Infrastructure Investment Bank, the Beijing-Tianjin-Hebei transportation integration plan and the development of high-speed railway that provides construction enterprise more opportunities. The differentiation between construction enterprises ranges will decrease in human costs and equipment. This pressure means that state-owned construction enterprises have to find ways to boost efficiency to maintain profitability. The government passed a strict series of rules since 2006 and regulations to strengthen corporate governance and sound internal control system. Internal control system being adopted widely quality in many businesses. However, the main finding of the Ministry of Finance is that about 63.31% enterprises have had serious problems in the area of internal control.Modern management theory gives state-owned construction enterprises a new point that is to strengthen internal controls.The main purpose of the paper is to find out the reasonable way to improve the effectiveness of internal control for state-owned construction enterprises.That based on the theoretical and practical results of internal control and analyzed the present situation of internal control of state owned construction enterprises.On the basis of the mature theory about internal control, this paper analyzes the current status of internal control in construction enterprises with the way of PDCA and analytic hierarchy process(AHP). Set enterprise SJ as an example of construction enterprise.This paper analyzes key points of state-owned construction enterprises and points out its main risks about internal control. By research and study, the main contributions of this paper are: concentrate efforts on the cultural of interests of the workers, risk management, the construction of information sharing center, and so on.