Construction Enterprise Internal Control Design Study

The internal control is the self-regulatory system that checks, restricts and adjusts the internal business activity by itself to guarantee the operation efficiency, following of laws, financial report dependablity. Internal control runs through all processes of operation activity, its core is to against every kind of risk, increasing management level, so as to realize decided enterprise target.In our country construction business enterprises all face the rigorous challenge whether to one enterprise or to the whole building industry: First, the total amount of engineering in debt increases continuously, the enterprise circulation funds is rare;Second, the new structure appeared in construction market, having joined in WTO for three years, the market must be opened to the abroad construction company, market competition becomes more vigorous;Third, because the engineering price system changed gradually from quote to the detailed price list, and the work period of the construction engineering is widespread and longer, the risk of the price changing of the engineering should be undertaken by construction business enterprise, it is already an urgent matter of the moment to establish internal control system in construction business enterprise. In our country internal control of construction business enterprise is still in stage to establish the system, the internal control level is still lower. It is an important lesson in front of us how to further enhance internal control developments in construction business enterprise in our country, establish effective internal control system quickly, insure to be placed in the beneficial position in the competition and extend the territory in the international market after foreign construction company enter our country.This text begins from the problem that exists in internal control in construction business enterprise in our country, using the internal control flow chart method to analysis the main business link of the construction business enterprise and design internal control detailed.This text is divided into four parts totally. The first part introduces the basic theories of internal control and its evolution process. The second part introduces the problem in the internal control in construction business enterprise in our country, including the architectural profession characteristics and problem in the internal control of construction business enterprise in our country. The third part introduces the design principle and method for internal control in construction business enterprise. The fourthpart discuss the internal control design of some important business link according to present condition of the construction business enterprise in our country, including the internal control design of buying link, producing link, currency funds control, income control, sub-undertaker control and settle accounts, this part discusses the internal control design under information technique condition, too. This part is key of the text.