Research On Internal Control About Construction Enterprise Under Information Environment

The development of China's enterprises are facing increasingly fierce market and competitive environment, the construction industry is also facing special circumstances, there is a big problem of regional production, companies need to get more timely and accurate management information. In this case, the rational use of information technology is particularly important. China has gradually entered the information phase, the development of enterprises must also comply with the information-oriented reform process. They should make full use of advanced information technology to reforming the organizational structure and change management mode. While the five elements of internal control has suffered the impact of the various the information environment, in order to play the role of internal control, traditional internal controls must be transformed to improve the information environment under the effect of internal control, to achieve the construction of internal control objectives.In this paper, following the development of information technology environment, we studied the internal control of the construction companies. This paper includes six parts. The first part is the introduction; this part summarizes the research background, research significance and research purposes, domestic and foreign research status and research content and methods. The second part is the theory of information technology and internal controls; firstly we define the concept of enterprise information technology and internal controls,and then were elaborate information technology theory and the theory of internal control, and finally analyze the relationship between information technology and internal controls. The third part is the Chinese construction enterprise information construction, combined with the characteristics of the construction business analysis before construction enterprise information construction, summary information construction problems and proposes future direction of information technology. The fourth part is the construction of internal control problems and improvements in the Information Environment, on the basis of the Information Environment Construction Enterprise Internal Control feature analyzes the summary information on the construction of the five elements of internal control affect the situation, then put forward Construction of internal control problems and improvement measures under the Information Environment. The fifth is under construction enterprise information environment internal control design, to construction companies more important monetary funds, procurement, construction, management and other subcontracting opportunities settlement five areas of internal control design was illustrated. The last part of the study conclusion and prospect, summarizes the conclusions of this paper, at the presence of deficiencies and future development prospects.