Analysis Of Financial Internal Control Of ZL Construction Company

The execution of internal control has a great impact on the whole business process of enterprises,and financial internal control is in an important position in the composition of internal control.If financial internal control is formulated and implemented in place,when enterprises encounter financial operational risks,they can better avoid risks and help enterprises tide over difficulties..At present,the slowdown of real estate inventory has led to a contraction trend in the construction market.Under this situation,corporate management has gradually become the core of the company's development,and financial internal control as a modern management method to improve the efficiency of operation,integrate the use of resources,and improve the management of construction.The overall operation quality of construction enterprises plays an important role and significance.This thesis draws on the cybernetic theory published by Norbert Wiener in 1948 and the COSO internal control integration framework,and uses the case analysis method to analyze ZL Construction Company.This paper first expounds the research background,research significance and research methods,and carries out literature review from three aspects: internal control,financial internal control and construction industry financial internal control.Secondly,the author introduces the related concepts and theories of financial internal control,namely cybernetics,stakeholder theory and system theory.Thirdly,based on the basic situation of ZL Construction Company.,the financial internal control of ZL Construction Company.is summarized from the five elements of COSO.ZL Construction Company.has weak control environment,large financial risks,and control activities fail to effectively avoid The risk and communication process were blocked and lacked supervision by the internal audit department.The causes of the problems were analyzed and the improvement and solution measures of ZL Construction Company.were proposed.It is recommended that ZL Construction Company should improve the internal environment,improve the financial risk management mechanism and improve the finance.Control activities,increase investment in information systems to enrich communication channels,and establish internal audit committees to supervise the implementation of financial internal control.Finally,the conclusions and prospects,summarize the research conclusions,put forward the limitations of this research,and forecast the future research direction.Improving financial internal control is the need to strengthen enterprise management.It is important to analyze the internal control status and financial status of enterprises with financial internal control as the focus,which is conducive to the improvement of financial quality of construction enterprises and the long-term development of enterprises.