The Study On The Construction Of Internal Control System Of Jitin Urban Construction Group

Internal control is an important component of modern business management. Inorder to protect the security of assets, to ensure that accounting records are accurate andreliable, and to improve operational efficiency the enterprise must be established ofpolicies and procedures. In the enterprise internal control is involved in various aspectsof management activities. In this paper, based on the theory of internal control to JilinUrban Construction Group for the study, a detailed analysis of the Group’s internalcontrol situation and existing problems, and internal control system for improving theinternal control situation, improve the core competitiveness of enterprises has a strongpractical significance.The main contents of this paper are:(1) the evolution of the concept of internalcontrol and elements of the sort, identify principal-agent theory and strategicmanagement theory and risk management theory are the theoretical basis of this thesis;(2) on the inside of analyzing of the current situation of Jilin Urban Construction Groupmanagement, it is summed up the current vague understanding exists in the internalmanagement: the lack of awareness of risk control, human resource structure isirrational, the internal audit is not independent, or a large amount of debt, urgently needto improve the risk management system and other issues;(3) from the internalenvironment, risk assessment, control activities, information and communication andinternal oversight of Jilin Urban Construction Group and other aspects of the internalcontrol system to build and update the internal control from concept to improve theinstitutional environment, strengthen the building of enterprise culture, improveinformation systems, on a regular basis forming an internal control report and otheraspects of strengthening internal control system of specific measures.