Study On The Optimization Of Engineering Project Internal Control Of D Construction Enterprise

With the increasing downward pressure of Chinese construction market,construction enterprises have a new understanding of internal control issues such as the level and effect of internal control management,and have taken whether the enterprise internal control is effective as one of the important supports for the sustainable and healthy development of enterprises.The establishment of a sound internal control system can effectively control the cost of production and operation of the enterprise and income,so that the enterprise healthy long-term foothold in the fierce market competition.Project construction is the most important economic business activities of construction enterprises,and the implementation of its internal control directly affects the healthy development of construction enterprises.This paper takes D construction enterprise as the research object,takes cybernetics,principal-agent theory and COSO internal control theory as the theoretical basis,and uses literature research method,case analysis method and interview method to comb the engineering project management system of D construction enterprise.The internal control process of the project module of "D Construction Enterprise Internal Control Manual" from contract to construction and final completion is discussed through the method of department expert meeting interview.Through combing,discussion and questionnaire analysis,it is found that the main problems existing in internal control of D construction enterprise project include incomplete contract management control,imperfect construction design management,non-standard construction process management,imperfect income and cost management,incomplete completion management control,and the reasons for the above problems lie in:Staff consciousness of internal control is weak,staff professional quality is not hard enough,lack of a sound risk assessment system,project management personnel lack of risk management consciousness,engineering project management system is not complete,engineering project management personnel lack of communication,engineering project lack of sound supervision system,engineering project lack of internal supervision system.Then,to strengthen project management,improve project quality,ensure project progress,control project cost,prevent commercial bribery and other malpractices as control objectives,referring to the advanced practices of other domestic construction enterprises and relevant standards and requirements of internal control of enterprise engineering projects,proposed to start from the key business links of engineering projects,Follow the detailed optimization principles of incompatible job separation control,authorization and approval control,key link risk control,cost reduction and benefit improvement.Specific from the bidding,contract,construction scheme,construction process,construction progress,process settlement,income and cost,completion acceptance,completion settlement,engineering data,customer management of several aspects of the corresponding optimization scheme.Finally,in order to ensure the smooth implementation of the optimization plan,the paper puts forward three safeguard measures to improve the organizational structure,improve the system construction and improve the quality of employees.The study of this paper has important practical guiding significance for improving the internal control system of D construction enterprise engineering project and enhancing the comprehensive competitiveness of the enterprise,and also has certain reference for similar construction enterprises to construct the internal control system of engineering project.