Research On Internal Control Optimization Of SJ Construction Group Under ERM Perspective

The essence of internal control is control the risk of concern for managers,to achieve the objectives of the enterprise,usually involves a set of target management,personnel organizational structure and operating system.The two versions of the internal control framework report issued by the COSO committee around 1992 and 2004 are important for the entire field of internal control theory research.The 2004 edition of the internal control framework(ERM framework)is an improvement over the previous edition,Management,in order to achieve the strategic objectives of enterprises,ERM framework is more suitable for today's complex business environment,the needs of internal management.There are many companies in the China's construction industry,construction enterprise operating characteristics by extensive management,staff structure is complex,poor risk awareness,weak internal control environment,and the construction industry as a traditional economic pillar industry vulnerable to the impact of policy and economic environment,External risks are widespread in construction enterprises.Based on the ERM perspective to optimize and improve the internal control,the construction enterprises to control the risk,improve the management level is necessary.This paper mainly combines the risk management ideas to optimize the internal control,based on the ERM perspective from the eight elements of the SJ building group internal control status.It is found that the problems that exist in the company mainly lie in the fact that the internal control construction has not been systematically carried out and is limited to the control of the construction business process,especially the neglect of risk management.Considering the serious situation of SJ Construction Group's risk management,it is necessary to carry out internal control construction in SJ Construction Group based on risk management thought,and put forward the principle of risk guidance and benefit in the process of internal control construction.Then,aiming at the lack of the risk management process of the company,the optimization focus is to build a comprehensive risk management system which is fully engaged by SJ Construction Group,and give some suggestions on the optimization of internal control construction TheThis paper argues that the internal control of risk management in SJ construction group optimization and improvement,can enhance the company in the management of all aspects of the ability to control risk,enhance the management level,enhance competitiveness and promote the realization of strategic objectives for the construction of this The traditional industry within the other enterprises to improve the control problem can also provide some reference.