Internal Control Problems And Improvement Analysis Of Hunan Water Conservancy Engineering Company

With the establishment of the socialist market economic system and modernenterprise system, enterprises are faced with two basic problems:(1) how to adapt tochanges in the external environment;(2) how to coordinate the effective use of internalresources. As enterprises’ adaptability of the external environment is built on the basisof internal coordination, therefore, strengthening the internal control is not only themost basic work, but also the guarantee of enterprises to survival and development.Clearly, the role of internal control in the enterprise management is becomingincreasingly important.The construction industry is one of the pillar industries in national economy, andwater conservancy construction enterprises is the main business of the constructionmarket, charged with the important task of supplying the hydraulic building productsto the community. But the quality of the water conservancy construction enterprises inChina is not high, and quite different from the requirements of the production andoperation of modern architecture. Many enterprises are still using the traditionaldecentralized, small and complete management mode, and following the backwardconstruction techniques and extensive management method, resulting in poor quality,high material consumption, and low economic efficiency. Therefore, there is an urgentto seek an effective road, strengthening the management, and improving the quality ofwater conservancy construction enterprises to adapt to the market competition anddevelopment of construction industry.By consulting a lot of references we analyzed the evolution of internal controltheory in Western countries, then defined and summarized the related concepts,objectives and elements of internal control. Afterwards, combined with thecharacteristics and management requirements of the water conservancy constructionenterprises, we analyzed the problems existed in the internal control system of WaterConservancy Construction Enterprise A from the perspective of "five elements" in theinternal control overall framework, and put forward suggestions for improvement.Finally we made effects analysis of the internal control system having been improved.