Internal Control Design Of Rail Transit Project

At present,China is in a crucial stage of building a well-off society in an all-round way.During this period,infrastructure construction has been vigorously developed and various provincial and municipal projects have mushroomed.In the context of the country's policy support and rapid economic development,it has provided convenient conditions for the construction of projects.However,what needs to be wary of is whether there is a sound management mechanism to ensure the normal operation of the project behind the "engineering heat." In fact,many construction units lack the supervision and management mechanism during project implementation and have not established a sound internal control system.As a result,various problems have arisen due to the risk being not controlled in time and effectively.For example,safety due to construction quality problems Accidents,lack of funds due to the unreasonable use of funds,and the slow construction schedule resulted in the failure to deliver on time.Therefore,it is imperative to strengthen the management of the project and improve the internal control system of the project.Based on the summary of internal and external control literature at home and abroad,this paper uses COSO's internal control theory and the "Basic Standards for Corporate Internal Control" issued by the Ministry of Finance of the People's Republic of China and "Guidelines for the application of internal control of enterprises" as the theoretical basis,combined with rail transit engineering.The connotation and characteristics of the project explain the internal control of the project.Then we will analyze specific cases.In order to make the research on the internal control of the project more practical,the author selected the JC company tramcar project as a case,and visited JC and the tramcar project for more than one month.The authors discovered and summarized the problems of internal control of JC Corporation and its engineering projects.These issues were combined with the actual situation of the organization to write the project from three aspects: the goal setting of the internal control of the project,the design principles of the system,and the framework construction.Under the guidance of the overall plan,combined with the actual situation of the project and the principle of internal control design of the project,the internal control design was targeted from the decision-making phase,preparation phase,construction phase and final acceptance phase of the project.In the design process,the project's actual situation is based on the risks that the project may generate during a certain period.Correspondingly,the system and process for controlling the risk are designed to achieve the goal of controlling risk and completing the project with high quality.At the end of the article,the author summarized the full text,and through the writing of this paper,I got several points of thought and inspiration on the internal control design of the project.The characteristic of this paper is that the case selection in this paper is a rail transit type project,which is representative of the research on internal control of the project.The author obtained the information of the relevant project through the field visit investigation of the project.Based on the in-depth understanding of the project,he conducted targeted research on its internal control design,which has the following implications for the internal control design of the project.Certain reference and guidance significance.