The Research On Internal Control System Of Engineering Project Of Construction Enterprise

With the rapid development of Chinese economy and continuous improvement of opening policy,domestic enterprises are facing increasingly fierce market competition.The risk within management process is also increasing.The government,external investors,industry regulators and financial institutions raise higher requirements on the management level of enterprises.In order to prevent the risk of business operations,to promote the legal management,enhance the enterprise operation efficiency,optimize business processes to reduce internal struggle and operating costs and ensure the security and integrity of enterprise assets,to actively promote the establishment of enterprise internal control system is the enterprise’s prior task.In China,the construction industry is the pillar industry in national economy.But along with the opening of construction market and lowering of entry barriers,the competition of construction market will be more intense and the profit margins of the whole industry will continue to decrease.For construction enterprises,the project is the profit center the business.Improvement of the project management ability and economic benefit is the basis for the sustainable and healthy development of construction enterprises.This paper chose a typical railway engineering project as a research object.By using the theory of enterprise internal control,this paper analyzed and summarized the project’s operation and management situation.Through analysis and summarizing,this paper try to find the defects in internal control procedures that will cause the failure of project operation.Through the regularization of the internal control defects in the aspects such as internal environment,risk assessment,information communication,routine supervision and so on,and analysis on key risk control points of operation process,this paper designed and improved supporting mechanism established for internal control system of engineering project,and part of common operation process of management.The objective of this paper is trying to establish a set of internal control system complying with the characteristics of each project,and improve the management efficiency and profitability of projects,and it’s also useful for reference to other enterprises of this industry.