Research On The Internal Control Effectiveness Evaluation Of The Medium-sized Construction Enterprises

The small and medium-sized enterprise are an important pillar of China’s national economy, the healthy and sustainable development of SMEs can not only promote th e development of China’s economy but also has important political significance. But th e universal life cycle of small and medium-sized enterprise is short, it caused by the failure of internal control and the weakness of the internal control system. So strength en the evaluation of internal control effectiveness to ensure the enterprise internal cont rol system is crucial. In recent years, China has promulgated a series of internal contr ol and evaluation policies and regulations, but because of the provisions of the state i s more general, and the research focus is mainly concentrated in large enterprises or 1 isting Corporation,But the new rules are too general, there are no effective evaluation guidelines and method for different nature and enterprise.the introduction ofthenewreg ulationsaretoogen-eralandthefocusofattentionismostlyconcentratedinthelisted companies and large enterprises, insufficient attention to SMEs internal control and its effective evalu atio-n. Can not provide specific internal control evaluation practice guidance for SMEs. In the aspect of internal control, however, the listed companies there are serious loop h-oles and defects. At the same time,in the process of rapid development of economy, the listed companies some of the more common problems such as lack of internal m anagement and internal control is also often appear. And it will cost lot to internal co ntrol evaluation system in accordance with large listed companies.So it is very importa nt to construct an internal control evaluation system which is suitable for large listed companiesOn the basis of summarized the theory about effective evaluation of internal contr ol,combined with its own characteristics of small and medium-sized enterprisess, As th e basis to the internal control framework and operational activities designeffective ev-a luationindexsystem.Usethefuzzymathematicsprincipletoquantifyqualitativeind-icators,anduse thefactoranalysis into arelativelyfinancial indicators toestablishaco-mprehensiveeffectiveev aluationmodel.Ultimately, obtained the company’s internal co-ntrol evaluation results. A nd then combining Pharmaceutical Company Limited to veri-fied feasibility and operab ility of the effective evaluation model of internal control. Id-entified basedontheresultso fthecompany’ sinternalcontroldeficienciespartsford-efectivepartsputforwarda soundinternalcon trolpolicyrecommendations.Through this study, combining the characteristics of SMEs, S ME evaluation of internal control has been optimized. On the internal control evaluati on model building methods were innovative. Construct a suitable evaluation system for SME, and verify the scientific and reasonable of the evaluation system, which provi des a reference and guidance to SME, and ultimately promote the healthy development and laid a solid foundation to the small and medium-sized enterprises.