The Research On Constructing Internal Control System Of Construction Enterprise

The Perfect effective internal control is regard as the effective means for the modern enterprise to strengthen economy management,to enhance the economic efficiency,the safeguard of reliable financial information,the protection of security assets integrity,as well as achieve the strategic goal of enterprises.The research results indicated that the existence flaw of internal control is the causes that lead to enterprise bankruptcy and take risks to deceive the investor and the social public.Many countries have adopted legislation to strengthen their internal control,which is increasingly becoming the"Entry Permit"and"Pass"for enterprises access to capital markets.However,the constructions of our country's enterprise internal controls is still in its infancy,exploration stage,no matter the internal control standard formulation or the enterprise internal control practice level,there are significant disparity compared with the United States and other developed countries,and become the bottleneck of the enterprise healthy development.How to build the internal control system that is comprehensive and in accordance with the actual conditions,and ensure its effeetive operation,has become the important topic of internal control theorists and the practical realm in our country.Constuction 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 modern 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,this article reviewed the history and achievement of development on internal control theories and focused on the COSO internal control integrated frame.With the COSO frame as the guidance,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. Based on correlative theories of internal control,this article firstly analyses internal control situation of HJ construction company and construction calling,describes existing problems by model examples. Then using correlative theories to analysis and research those problems ling in HJ company.Finally,according the fact of HJ company finally feasible advises are put forward in the macroscopically that is to make standard managements of internal control system.Those advises improve enterprise efficiency,depress cost and jam holes,so it could boost up competition power of construction enterprises and bring actual income to HJ company.