Research On Internal Control Of HJS Enterprise

In the first year of the 14 th five year plan,affected by the policy of increasing the counter cyclical adjustment and the rebound of infrastructure investment growth,the construction industry,as one of the leading industries of China’s social economy and the driving force of the new pattern of "double cycle" at home and abroad,will turn to the stage of medium speed,sustainable and healthy development.However,in the covid-19 world economy,with the increasing complexity of the world,the construction industry will need to accelerate the transformation of the high quality development mode.The construction enterprises will intensify competition in the form of regrouping and polarization,thus accelerating the formation of "less and stronger" construction contracting enterprises,and the development pattern of "professional and specialized" enterprises.Therefore,construction enterprises should constantly strengthen their internal control ability,timely respond to the changes in the external economic environment,the adjustment of national macro policies,the drawbacks gradually exposed in the internal management and the needs of their own development.This paper takes HJS enterprise as the research object,and based on the theory of internal control,it studies the HJS enterprise from the perspective of five elements of internal control.Based on the current situation of internal control in HJS,the shortcomings of internal control are explored,and the corresponding optimization scheme is put forward for the existing problems.In terms of internal environment,enterprises should set up professional committees to improve the governance structure,improve the human resource management system to improve the flexibility of performance management,and standardize the daily management of environmental protection to improve the awareness of corporate social responsibility.In the aspect of risk assessment,enterprises should set up risk management committee and risk loss event database to improve the effectiveness of enterprise risk management.In terms of internal control activities,enterprises should improve and strengthen the management system and measures of project cost control,safety production,subcontractors and accounts receivable.In terms of information and communication,enterprises should pay attention to internal information security management and control the security risk of information and communication system;in terms of internal supervision,enterprises should improve the internal supervision system by adding internal audit committee and improving the performance ability of internal auditors.It is hoped that the optimization scheme proposed in this paper can provide some help for HJS enterprises in improving the internal control system and improving the level of internal control,so as to enhance the competitiveness of enterprises.