Case Analysis On Internal Control Of Engineering Project Of Jiangxi Provincial Natural Gas Group Co.Ltd Pipeline Branch

In the process of continuous economic development,more and more companies pay more attention to their fixed assets investment,and the pattern of project management is constantly changing.Because the project has the characteristics of large investment and long construction period,once the project fails,it will not only make the enterprise deviate from the original goal,but also waste a lot of resources.Therefore,in the process of construction projects,enterprises must establish and improve the internal control system of engineering projects,so as to ensure the future development of enterprises.In 2016,Jiangxi Natural Gas Group Co.Ltd Pipeline Branch was established and is the first company in Jiangxi Province to undertake the construction of natural gas provincial pipe network wholly owned by the Jiangxi Provincial Government.Jiangxi Natural Gas Group Co.Ltd Pipeline Branch to implement the "holding investment,financial separate list" management model,mainly responsible for Jiangxi Province natural gas pipeline project construction.This paper takes Jiangxi Natural Gas Group Co.Ltd pipeline branch as a case,analyzes the internal control system of the project,and explores the problems existing in the internal control of the project.First of all,the concept of internal control,key risk points and affected factors and other related theories as a guide.Secondly,it introduces the general situation of the branch company,objectively describes the current situation of the internal control of the project,and analyzes the causes of the internal control problems from the point of view of the five elements of COSO.Then,combining the theory of internal control with the details of the construction of the branch project,the author puts forward some concrete solutions to the problems which is present in the process of internal control Policy.Finally,the experience gained from the internal control process of the branch project,the key risks of each stage of the project construction are strengthened.It is concluded that the implementation of internal control is guaranteed from the following aspects:(1)build a good internal control environment.(2)A good risk assessment system can help enterprises to guard against risks.(3)Internal control activities are central to internal control.(4)Information communication can help enterprises to control the transmission of information.(5)Internal oversight ensures the operation of the internal control system?This paper analyzes the construction of the pipeline branch project of JiangxiNatural Gas Group Co.Ltd pipeline branch,and puts forward the concreteimprovement countermeasures.To a certain extent,it is beneficial to combine the theory of internal control and risk management,and to apply it to the actual construction of engineering projects,which is also useful for similar enterprises to perfect the internal control system of engineering projects.