Internal Control System Research Of Construction Enterprise

With the market-oriented economic system of socialism and modern enterprise mechanism building, enterprise will face two basic issues: one is how to adapt to the change of external environment, the other is how to coordinate with the efficient use of internal resources. Since enterprise which is to adapt to external environment is based on internal harmony, improving internal control of enterprise is not only one of the basic works in enterprise but also guarantee of enterprise which is to survive and develop. Clearly, internal control in enterprise management plays an important role little by little.Construction industry is one of main industries of national economy, construction enterprise is a main part of business of construction market and take an important task which is to provide construction product to society. But at present, average level of national construction enterprise is not very high, still has a big difference from requirement of production business of modem construction, many enterprises still adopt to the traditional diversified operation, both small and overall management model, use backward construction technology and careless management method so that the situation comes out, like bad engineering quality, high material consumption, low economic return. Therefore, it is urgent to seek the effective method, enhance management, improve quality of construction enterprise in order to adapt to market competitiveness and demand of modern construction development.This article refers to many documents, analyses evolution of internal control theory of western countries and research result of internal control in china, and have some definition and summary of relevant concepts of internal control,objectives,composition elements, etc of internal control. Based on this, combining feature and management requirement of construction enterprise, systematically analyses the application of internal control theory in construction enterprise, presents basic idea of internal control system design of construction enterprise and composition of system structure, and mentions each sub-system of controls.This article is eight chapters: chapter one is theory mention which introduces theory evolution of sino-foreign internal control and relevant theory results; from chapter two to chapter seven is main body of article which mention internal control system and sub-control system of construction enterprise; chapter eight is case introduction and analysis of internal control.