Internal Control Building Of Construction Enterprises

As one of the pillar industries of our national economy, building industry’s development has a very important significance to the sustained and healthy development of national economy. China’s domestic economy faces some uncertainties while downside risks for the world economy is expanding since2011. Building industry of our country faces the dual challenges from home and overseas markets. The position of construction enterprises as the main body of this industry makes them become the core of building industry’s continual developing. How to build up a comprehensive legal, adaptive, flexible enterprise internal control principle is one of the kernel tasks in enterprise management standardization.This article embarks from realities of construction industry and enterprises, builds internal control framework which is suitable for their production and operation. Then, the internal control system of enterprise’s construction process and business process management is analyzed in detail with the method of flow management. Finally, with the combination between the theory and practice, author design the system of internal control of Z Corporation from multi-level, multi-angle.This article is divided into six chapters:Chapterl introduces the research’s background, significance, approach, innovation and shortage.Chapter2describes the developing and changing process of internal control theory at home and abroad. Then, internal control concepts are summarized.Finally, it gives a brief description about the theoretical analysis tools used in this article.Chapter3points out the problems encountered in the practice of construction enterprises’ internal control building, the main reason of this problems and the necessity of establishing a blameless internal control system.Chapter4, Three-dimensional internal control system of building enterprises is designed in this chapter. Then the project management, financial and capital management, human resources management processes, as well as bidding, budgeting, construction, engineering of building enterprise are analyzed in detail with flow management methodChapter5takes Z Corporation for example; Analyzed the problems exist in its internal control system.Then proposed Improvement measures in order to verify the correctness and practicality of the conclusions.Chapter6is the conclusion of this article.