The Research On Internal Control Problems And Countermeasures Of Construction Enterprises

In recent years,China has continuously increased its regulation and control of the construction industry,which has led to the increasing of construction costs and,to a certain extent,increasing the operating pressure.Construction enterprises must obtain the superiority in the intense market competition,emphasis needs to be placed on strengthening internal controls.Internal control is the guarantee for the construction enterprises to carry out orderly,standardized and efficient construction.By strengthening internal control,not only can the construction process be optimized,the effective allocation of resources be realized,and the construction cost be reduced,to achieve the coordination and unification of economic and social benefits,but also to strengthen the level of enterprise financial management,through financial internal control can strictly control the construction enterprise funds income and expenditure,asset management,enterprise lean management.Construction Enterprises,no matter their scale of operation,the economic benefits they generate,or their social influence,all occupy a dominant position in the field of the construction industry.Because of their nature,construction enterprises are also important pioneers in the implementation of national policies,in order to realize the long-term strategic goal and the economy and efficiency of the economic activities,the construction enterprises need to make abundant performance of internal control in the management of the enterprises and promote the sustainable development of the enterprises.Therefore,construction enterprises are also the focus of this thesis.The research idea of this thesis is based on the development theory of enterprise internal control,deeply analyzing the characteristics of construction industry,adopting the method of case study,taking A Co.Ltd of China Construction First Group as an example,to find and analyze the existential issues in the internal control of A Co.Ltd of China Construction First Group,and to take the problem as the guide,from finding out the problems,to further analyzing the causes of the problems,to finally looking for the improvement countermeasures that are conducive to strengthening the internal control of the enterprise,hope to be able to build a company to provide practical and effective solutions for the construction enterprises and the entire construction industry to provide a reference.This thesis takes the construction enterprise as the research object,takes A Co.Ltd of China Construction First Group as the research case,carries on the discussion from the theory and the practice two aspects to study the construction enterprise internal control issues.The first chapter is main to introduce central ideas of this thesis,consisting of the study background and importance of this thesis,beginning from the theoretical study of internal control and internal control of construction enterprises,summing up the research results of domestic and abroad scholars,and the study ideas and methods of this thesis,as well as the overall framework of this thesis made a simple introduction.The second chapter is a theoretical overview of the internal control of construction enterprises,including the meaning of internal control,the definition and characteristics of construction enterprises,the characteristics of internal control of construction enterprises,this thesis analyzes the elements frame,basic principles and theoretical basis of the internal control of construction enterprises,which lays a theoretical basis for the full thesis.The third chapter mains to leading the case of this thesis-A Co.Ltd of China Construction First Group into this thesis,introducing the basic situation,organizational structure,development process and the status of the implementation of internal control.In the fourth chapter,on the basis of the five elements of internal control,covering environment,risk assessment,control activities,information exchange and communication,adding internal supervision,we can analyze the issues of internal control system of a company,mainly reflected in the weak internal control environment,missing risk assessment,lacking internal control activities,blocked information communication and failing internal supervision.The fifth chapter analyzes the specific causes of the weak internal control environment,the lacking control activities,the difficult information exchange and communication,and invalid internal supervision.The sixth chapter is based on the previous analysis of the status quo and problems,some reasonable and effective measures are raised,such as improving the internal control environment,perfecting the risk assessment scientifically,standardizing the internal control activities,consolidateing the information exchanging and communication,finally consummateing the internal supervision mechanism.The seventh chapter summarizes the full text,puts forward the conclusion of this case study and the Enlightenment to the construction enterprises and even the whole construction industry,embodying the value of this article.