Research On The Financial Internal Control Based On DX Construction Company

With the rapid development of the global economy,the living environment faced by enterprises is constantly evolving.Enterprises must not only deal with the challenges brought by their own development,but also strive to gain a foothold in the fierce market competition.Therefore,enterprises must strengthen their own internal control methods and improve the overall management level.As the backbone of the national economy,the construction industry needs to pay special attention to the construction of its financial internal control system due to its asset-heavy and high-risk characteristics.As a construction company,DX Construction also has the background of restructuring a state-owned enterprise into a private enterprise.There are many problems in its internal financial control that need to be optimized.This article selects DX Construction Company as a case company,and analyzes the existing problems and reasons of its financial internal control through on-site investigation of the company’s financial internal control status and combining the five elements of financial internal control,and proposes optimization suggestions accordingly.The study found that DX Construction Company currently has problems in the organizational structure of the company and the financial department,the financial internal control activity system and process,information communication management,comprehensive budget management and internal supervision.Based on these issues,this article gives the optimization measures of the company’s financial internal control from the perspective of the five elements of financial internal control,such as improving the company’s organizational structure,improving the authorization management system,strengthening human resource management,improving the level of risk prevention,improving financial control activities,strengthen the construction of financial information,optimize internal audit supervision,etc.At the same time,in order to ensure that the optimization measures can be implemented,this article puts forward safeguard measures from the aspects of system,personnel and technology.Through a targeted study of the internal financial control of DX construction company,this article hopes to provide reference suggestions for the optimization measures and guarantee methods of its financial internal control system,then improve the company’s overall financial internal control level,enhance its ability to respond to industry risks,and improve economic benefits.At the same time,the article hopes to provide some help for the construction of financial internal control of enterprises with similar backgrounds.