The Research On Optimizing Project Internal Control Of The Construction Of The Mingxiao Highway

In recent years, the pace of economic reform continues to move forward in China. The State investment on infrastructure accounts for a larger part of the country's financial revenue and expenditure. So the traffic construction growth of Northwest China has accelerated. Undoubtedly construction project is a huge investment, involving a wide range of investment activities. However, during the process of construction projects, we still have problems. The investment scale is too large, the construction period is too long, the loss is serious and the investment benefit is low. Those problems limit the development of traffic construction. Even a group of cadres abuse their authority in the construction project contract, bidding, procurement, tendering and bidding activities before the completion of some construction projects. Their actions break the law. In order to strengthen the management and supervision of construction projects and realize the purpose of investment and construction, construction project must establish a set of perfect internal control system to ensure the quality, progress and investment of the project can be completed.On the basis of the internal control theory, this thesis adopts the typical investigation method. This thesis applies The Enterprise Internal Control Application Guidelines (2010) as a theoretical guidance, combining theory with practice. This paper adopts the key control points of the construction for the lead, analyzes the specific issues of the internal control during the construction of the MingXiao highway, and puts forward the corresponding improvement measures in controlling the use of project materials, controlling the change of project, the quality and progress rate of project, controlling the accounting of to solve these problems, and corresponding supporting measures in organizational mechanisms, oversight mechanisms and information communication, from the perspective of risk management, combining the feature, important contents and work process of project. Through this thesis, we hope to realize the three major goals of the MingXiao highway:the investment, progress and quality, which can help to improve the management level of the project. Also we hope this thesis can give some references for the same type of project internal control system.