A Research On Internal Control During The Construction Stage Of Engineering Project For Project Z

Internal control has been recognized by many countries as an effective control mechanism.A sound and effective internal control can play a role in reasonable assurance of legal compliance,maintaining asset security,ensuring financial information to be true and reliable,improving the efficiency of management and operation.Project department as an directly output and source of profit sectors of construction enterprise,its level of internal control can directly affects the level of internal control in construction enterprise.The most important stage of the project is the project construction stage.The project management of construction stage directly affect the level of the economic performance of the project.So we should strengthen the internal control management of project department in construction stage,and perfect internal control system,and improve the level of project management,and improve economic efficiency.From the actual situation of Z project,this paper focuses on the internal control issues in construction stage.Firstly,this paper summarizes the development of internal control theory at home and abroad and literature research related to the construction project about internal control.After that,based on the actual situation of the project,comprehensive analysis is carried out on the internal control of the project construction phase and this paper summarizes the internal control problems existing in the construction stage of project and analyzes reasons of the internal control problems.Finally,combining the practical situations of project construction stage and starting from perfecting internal control system,this paper provides practicable improvement measures and suggestions.The paper believes that control environment is the basis of internal control.If we want to achieve effective operation of internal control,we needs to improve cognitive of internal control and pay more attention to internal control and improve personal qualities of project staff and perfect the project organization structure and shape good values orientation and cultural concept etc.,and strengthen the implementation of the project control activities,perfect information systems,strengthen the internal control supervision.