Study On Optimization Of HJ Construction Group Internal Control System

After years of rapid growth,the construction industry has gradually changed to high-quality development,and the competition among existing construction enterprises is more intense.In addition,in the next few years,the domestic economy will face great pressure and the market uncertainty will increase.Enterprises in the construction industry need to pay more attention to internal control and improve their internal and external risk assessment ability to ensure the stable development of enterprises under special circumstances.The first mock exam is that the small and medium-sized construction enterprises are constrained by the backward internal control concept.There are still phenomena that only focus on market expansion,business performance and despise internal management.This mode has been difficult to adapt to the competitive environment of today’s construction industry.Therefore,these enterprises urgently need to establish and improve the internal control system,while enhancing benefits,reduce internal costs,effectively identify internal and external risks,control the implementation of key businesses in the whole process,and avoid companys being eliminated by the market due to internal management problems.After combing and summarizing the research status of internal control,this paper expounds the COSO internal control framework,China’s basic norms of enterprise internal control,principal-agent theory and corporate governance theory in detail,which lays a theoretical foundation for the following.This paper takes HJ construction group as the research object,obtains the company’s internal data through field investigation and interview,preliminarily analyzes the current situation of its internal control,and then uses fuzzy comprehensive evaluation method to evaluate and analyze the effectiveness of the company’s existing internal control,so as to have a in-depth grasp of its internal control.Through the analysis of the above two levels,this paper finds that the internal control of HJ Construction Group has the following problems:in the internal environment,its organizational structure,power and responsibility allocation,human resources policy and so on are unreasonable;At the level of risk assessment,its risk management system is not perfect,its risk management organization is missing,and its ability to identify key risks is insufficient;In the control activities,it does not carry out comprehensive budget control,the control of authorization approval is imperfect,there are loopholes in incompatible job control,weak performance appraisal control and weak financial control;At the level of information and communication,the company’s vertical information communication channels are not smooth and the anti fraud mechanism is not perfect;Internal supervision is seriously ineffective.According to the above problems,based on the five elements of internal control,considering the reality of the company,this paper puts forward optimization suggestions and measures,formulates the implementation process of corresponding specific business to standardize the implementation of the internal control,and puts forward control measures and suggestions for the risks of key nodes.Through the optimization design of internal control of HJ construction group,this paper hopes to help it find and improve the problems in internal management in time,so as to improve its competitiveness and achieve stable development.It is also hoped that this research can provide some reference for the internal control optimization of small and medium-sized construction enterprises under fierce competition.