Research On Internal Accounting Control For Construction Project

Along with the rapid development of global economy and the increasing investment in fixed assets, it needs high-level management for project. As an important part of the project management, the effective internal accounting control system not only can prevent project risk, but also can promote construction unit to develop healthily in the fierce market competition. And construction industry and academia pay more attention on studying the internal accounting control of project.Firstly, the paper summarizes the theory and status about internal accounting control, then it presents the following problems in the internal accounting control of the project: (1) Lacking the perfect external environment, which include that the laws and regulations are unsound, the theory study is insufficient, the external supervision is not effective. (2) The undesirable internal environment, such as the unsubstantial consciousness of internal control, the dissatisfied performance of the professionals, the unreasonable organization structure, the lacking communication, the poor audit and evaluation system, cann't provide support for internal accounting control. (3) Ignoring the internal accountings control in the stages of decision-making, budget, bidding, construction execution, final acceptance and final account of construction.Secondly, in view of the problems existing in internal accounting control of project in China, the paper puts forward the corresponding solutions to promote the implementation of internal accounting control effectively. On the one hand, the construction unit can improve the external environment by building the perfect laws system, encouraging the study on the internal control theory and strengthening the government supervision, then it also can create a favourable internal environment by enhancing the consciousness of internal control, establishing the rational organization structure, and improving the information communication and the evaluation of internal accounting control. On the other hand, the construction unit must take appropriate measures to ensure the implementation of internal accounting control in all stages of the project.Finally, on the basis of the study on the project of Hangzhou Subway, this paper analyzes the causes of the accident systematically and came to some conclusions, so that it can provide some reference for improving the internal accounting control system and projet management in the construction unit.