| With the rapid development of China’s economy,increasingly fierce market competition,enterprises in the process of development constantly face opportunities and challenges.Of course,opportunity and risk are two sides of the same coin.How to seize the opportunity in the competition of market economy,give full play to the advantages of enterprises,enlarge the scale of enterprises,improve the efficiency,and persist in the sustainable development,this is the enterprise in the decision-making need to consider the top priority.In recent years,the market environment of our country’s construction industry has changed dramatically,the industry is facing the risk of resource integration,some companies with irregular internal management and imperfect system are easy to be eliminated by the environment,on this basis,the establishment of enterprise internal control system is particularly important.Y construction company is a construction type of private enterprises,production scale is small,but its internal control problems need to be improved.This article selects y construction company as the case company,through the interview method and questionnaire survey method from the five elements of internal control,found that the company’s internal control problems.On this basis,the internal control evaluation system of Y Construction Company is established,the evaluation matrix is established,the indexes are weighted by analytic hierarchy process,and the internal control evaluation system model is established based on fuzzy comprehensive evaluation method,the internal control evaluation of Y construction company is analyzed quantitatively,and the key control points are found.Secondly,it combines the relatively complete internal control theory with the enterprise current system to optimize the internal control theory system of Y construction company.Put forward the safeguard measure,avoid the financial risk,strengthen the human resource management,reduce the property loss caused by the internal management risk,make the company’s management more and more standardized,and can be more stable and rapid in the competitive development,gain an advantage.Thesis analyzes the problems in the internal control process of Y construction company from five aspects: environmental control,risk assessment,activity control,information and communication control and supervision,finding the internal control problem of Y construction company and putting forward the solution,promoting the long-term development of the enterprise,reducing the internal risk of the enterprise,improving the working efficiency,perfecting the internal control theory system,adapt to the market demand to reduce industry losses,the ultimate goal is to improve corporate profits and expand the size of the enterprise.To some extent,the establishment of internal control system in the same industry has a reference significance. |
