Research On Internal Control Optimization Of AM Company

With China's market economy becoming increasingly mature,economic growth has been changing with each passing day,and the construction industry has also achieved rapid development during this period.In 2017,the added value of the construction industry reached 5568.9 billion yuan,an increase of 4.3 percent over the previous year,accounting for 6.73 percent of GDP.It has become a well-deserved pillar industry of the national economy and made great contributions to China's economic development.In 2018,with the great changes in the international situation and economic trend,the construction industry has entered the deep water of reform.However,the overall quality of construction enterprises is not high enough to meet the diversified needs of modern social development.As a modern management method,internal control can greatly improve the efficiency of enterprise management,integrate enterprise resources,and accelerate the sustainable development of enterprises.AM company as a construction enterprise,although large scale,high qualification,but there are still many problems in internal management,especially internal control,the optimization of its internal control is conducive to the scientific management and long-term development of the company.This paper introduces the related theory of construction enterprise internal control,including the meaning and function of the internal control,and the COSO internal control framework,this paper expounds the necessity of the construction enterprises to strengthen internal control and its influencing factors,combined with the construction enterprise AM company,using the case analysis,literature analysis,from the internal environment,risk management,control activities,information communication,supervision and analysis of the status quo of internal control in five aspects,analyzes its existing problems,and put forward some problems that should be paid attention to in the process of optimization,and USES the division of duties and authorization control,process control,information technology,put forward specific optimization strategy.Construction enterprises should constantly enhance the understanding of enterprise internal control,constantly optimize enterprise internal control,at the same time,in the process of optimization,one of the five elements is indispensable,both to have a global concept,but also to take into account the general,highlight the key points,selectively carry out optimization,and then put forward countermeasures.Theoptimization of AM company's internal control research,is only a miniature of the construction industry,to enrich China's construction enterprise internal control research,explore the method of construction enterprise internal control construction has certain reference significance.