Construction Enterprise Cash Flow And Asset Management Internal Control Improvement Research

With the acceleration of urbanization,China’s construction industry is booming and always plays the role of pillar industry in the national economy.However,faced with the characteristic s of scattered construction sites,long engineering period and large personnel mobility,the effect iveness of internal control of enterprises is gradually lacking,and the problem of risk preventio n and control is more prominent.Mainly reflected in the lagging of asset management,accounts receivable,contract assets,inventory and other amounts keep growing and occupy a large amo unt of working capital,resulting in cash flow turnover difficulties,seriously restricting the busin ess development of enterprises.Therefore,in view of this phenomenon,construction enterprises should pay attention to strengthen the relevant internal control construction,promote the sustai nable and healthy development of enterprises.This paper mainly uses literature research method,field investigation method,case analysi s method and other methods to study the internal control of cash flow and asset management of A construction,enterprise,and puts forward an optimization and improvement plan for internal control problems.Starting from internal control theory research,through field investigation and data analysis,explore the construction enterprise cash flow and asset management difficulties a nd evaluation points,targeted problem analysis;Then combined with the actual situation of A c onstruction enterprise,taking the five elements of internal control as A starting point,the intern al control status analysis and problem exploration of unit level and business level respectively,i ncluding the key monitoring links of cash flow and asset management;Further improve the desi gn ideas,use flow chart and risk control matrix to improve the design,risk control points refine d;At the same time,the corresponding safeguard measures are put forward for optimization and consolidation.At the end of the paper,the relevant research content is summarized,and other i nternal control activities of A construction enterprise and internal control research of other cons truction enterprises are prospected.The research purpose of this paper is to combine the basic theory and research methods of internal control with the actual situation of A construction enterprise.Based on the current situa tion of cash flow and asset management of A construction enterprise,the internal control manag ement method is used to design A scientific and effective internal control system and improvem ent scheme suitable for the enterprise.Hope to help and reference the improvement of cash flow and internal control of asset management for other construction enterprises in China.