Research On Internal Control Of Road Construction Enterprises

The internal control is the self-controlled system that checks, improve the internal business activity by itself to ensure the effectiveness of business activities, the reliability of financial reporting and compliance with laws and regulations.It is under the influence of board of directors, management and other personnel, which runs through the whole process, including the control environment, control activities, information communication, risk assessment and so on.Road construction enterprises are major construction organization to undertake the task of road infrastructure.After China joins the WTO, With the speed up of economic development, road construction enterprises is facing increasingly fierce competition. How to be placed in the undefeated position in the competition has become a serious problems to the road construction enterprises. facing the constantly changing economic conditions outside, how to strengthen internal management to improve the competitiveness of enterprises is a task we need to explore. The most important in internal management is the company's internal control system design, for years, the road construction enterprises'internal control system under our laws has been established primaryly and achieved preliminary results, but our construction of internal control within the enterprise has not come into play sufficiently, partly for companies lack of enough attention, It become a mere formality, poor management, so it appears many problems within the enterprise. Such as the decline in the quality of accounting information, corruption, improper control of project costs, weak centripetal force, grievances and so on. How to further strengthen internal control construction in road construction is an important topic to us.Based on the conclusion of internal control theory, according to the status and deficiency of internal control system in the road construction enterprises the thesis presented some theoretical guide.This thesis contains six parts.The first illustrates the research background, motive, significance, study contents and methods. the second part is a basic overview of the internal control theory; the third part is about the internal control system operation, mainly from relations between the internal control, corporate governance, organizational structure, risk management and internal accounting control. The fourth part illustrates characteristic of road construction enterprises, our country's current situation and existent problems. The fifth part describes the establishment of internal controls need to grasp the following principles and proposed the countermeasures and suggestions about systems of internal control.