Research On Optimization Of Internal Control System Of A Road And Bridge Company In Shanxi

As a major component of national economy,road and bridge industry plays a role in promoting the development of economy.On March 16,2014,the CPC Central Committee and State Council officially announced the "National New Urbanization Planning(2014-2020)" which benefits road and bridge industry but also brings increasing industry competition.On March 28,2015,"Vision and Action to Promote the Construction of Economic Belt of Silk Road and 21st Century Maritime Silk Road" was issued,which provided broad space for construction enterprises to participate in national infrastructure construction.Facing the challenges of multinational companies,how to make enterprises survive and develop in the competition and challenge has become a problem that road and bridge enterprises should consider.The internal control system is the product when enterprise management develops to a certain stage,which plays an important role in the operation and supervision of the enterprise.Therefore,constructing a set of internal control system suitable for road and bridge enterprises is of great significance for the development of China’s road and bridge construction industry.This paper is divided into six chapters.Chapter 1 introduces the research background,research significance and research ideas of the paper.Chapter 2 provides an overview of the definition and development of internal control,the framework of internal control,and the role and significance of internal control.Chapter 3 analyzes the current situation of the internal control of a Road and Bridge Company in Shanxi from the five aspects of internal control,and analyzes the main problems in the internal control of the company.Chapter 4 analyzes the production characteristics of a Road and Bridge Company in Shanxi and its influencing factors on internal control.Chapter 5 puts forward the optimization measures of the internal control system for a Road and Bridge Company in Shanxi from the five levels,namely internal control environment,risk assessment system,internal control activities,internal control information system and internal control audit supervision system.The last chapter is the conclusion and prospect of this paper.The purpose of this paper is to reduce enterprise risk,improve the corporate governance and promote the status of enterprises in the competition through the application of internal control system in a Road and Bridge Company in Shanxi.