Research On The Evaluation And Optimization Of Internal Control System Of A Construction Investment Company

The effective operation of the company's internal control system is the guarantee of a company's survival and development,and the healthy development of state-owned enterprises is an important module in the development of modern state-owned economy.It can be said that the internal control quality of state-owned enterprises affects the reform process of state-owned enterprises.This paper takes the internal control system of A construction investment company,a local state-owned enterprise,as the research object,and aims to discuss the optimization of the internal control system of state-owned enterprises through case study.A construction investment company is a local state-owned company.Its establishment and development are very representative and have great research significance.In this paper,the five elements of internal control as the overall research ideas,and then through research on the A construction investment company's overall situation,organizational structure and the company's operating conditions and other data collection,the company's rules and regulations,meeting documents and archives were consulted,and its business process,financial risk and other preliminary analysis,laid the foundation for further research.In the research process,the method of calculating 100 points of internal control evaluation and the method of qualitative evaluation are used,it is found that the internal control system of A construction investment company is not perfect,and there are defects of different severity.Then,from the perspective of internal control audit,the internal control system of A construction investment company is evaluated in terms of internal environment,risk assessment,activity control,information and communication,and supervision modules,and then further optimization is made.In the research process,combined with the operation characteristics of A construction investment company,the optimization of control activity elements is focused on A construction investment company's project investment,contract management,capital payment,fixed asset management as the research carrier.Through the optimization of the complete internal control system,the defects of the internal control system of a construction investment company are improved,and the research purpose of more optimization of the internal control system of A construction investment company is achieved.At the same time,the safeguard measures and suggestions in the process of practice are put forward.Finally,this paper summarizes and draws conclusions,in order to provide theoretical and practical support for more state-owned enterprises in the optimization of internal control system.