| As the engine of national economy development,the rapid development of expressway plays an irreplaceable role in promoting and contributing to national economy.The development time of China’s expressway industry is short.Since 1984,The State Council issued the policy of "building roads with loans and paying back loans with fees",China’s expressway construction began to enter the fast lane of development,in order to meet the huge transportation demand brought by the unbalanced distribution of industrial basic resources.The construction of expressways is often public welfare,requiring large-scale investment and a long construction period.Expressways construction enterprises rely on government grants and syndicated loans,resulting in high asset-liability ratio and low profit margin.In recent years,with the rapid development of railway,shipping and water transport,the national policy has weakened the tilt of highway development,so it is more necessary for enterprises to reduce costs and increase efficiency through internal control.The study of internal control started late in Our country,and the internal control of highway construction business is relatively weak.As a large unlisted state-owned enterprise,N Provincial Highway Transportation Investment and Development Co.,LTD.(hereinafter referred to as "GT Highway Enterprise")plays an important role in the road planning and construction of the belt and Road initiative.But companies as the main financing main body,the construction unit of the project,the project remains to be further improve the internal control level,basic construction project operation still exist in the process of program performance does not strictly,nonstandard bidding work,despise the credit evaluation,cost overruns,personnel and engineering requirements do not match,the problem of low material compliance,the engineering benefit and expected goal there is a deviation,It will affect the subsequent operation,maintenance,investment and financing of the enterprise.GT highway enterprises,therefore,in the road engineering project management to strengthen internal control of the project,the all-round implementation of the project the whole process of quality control and management,form a scientific and reasonable,healthy and effective internal control management system,to enhance the enterprise the internal regulation control of the project design,in order to improve the engineering quality,and strive to the social benefit and economic benefit unifies.In this paper,GT highway enterprise engineering project as an example,on the basis of a comprehensive analysis of domestic and foreign scholars internal control research and internal control of construction projects related to literature,literature analysis,system research method,case analysis,etc.,GT highway enterprise under construction projects in internal control management problems are studied.This paper mainly studies the process design problems and specific project implementation problems of the road construction project of GT Expressway enterprise in the early stage,construction period,delivery and completion acceptance period: Imperfect decision-making review of project bidding and bidding,poor management execution in the preparatory design stage,delayed acquisition and demolition of projects and construction procedures restrict the progress of the project,frequent engineering changes lead to investment overruns and delay of the construction period,non-standard final accounts of completion acceptance,lack of post-project evaluation and other problems;And put forward the corresponding optimization measures: standardize the project decision review to ensure the decision results,strengthen the design stage control to ensure the depth and quality of design,strengthen the construction procedures,strictly implement the engineering change management methods,the completion of the acceptance of all the management,the establishment of post-project evaluation system and other measures.The research of this paper further optimized the internal control process and control activities of GT highway enterprise road construction projects under construction,and played a positive role in improving the internal control of GT highway enterprise engineering projects.Overall,due to the continuous improvement of the national highway network,the expansion of network effect to promote the society’s need for highway and toll road construction business in the coming several years China still has the larger development space,GT highway enterprises as a large state-owned enterprises take N province highway engineering construction tasks,and at the same time take on the responsibilities building,operating and maintenance road,There is an urgent need for the improvement of internal control system.Through the author’s field investigation,interviews,documents and other in-depth analysis of GT highway enterprise road under construction projects in the early stage,construction period,delivery,completion and acceptance of the actual problems in each construction stage,for further optimization of road under construction internal control practices to provide measures for improvement;At the same time,GT Expressway enterprise corporation,all parties involved in the construction,government transportation departments,state-owned Assets supervision and Administration Commission and other units can also use the improved internal control system to further manage and supervise the road projects under construction,and promote the project to achieve the expected economic value,cost control and social welfare multiple goals;It is of positive significance to enrich the internal control of construction units.GT expressway is located in the remote provinces of western China.Improving the internal control of GT expressway enterprises’ engineering projects is of certain reference significance to the internal control and management research of road construction projects of unlisted expressway enterprises in other provinces and cities. |
