Internal Control And Optimization Research On East Timor HL Expressway By CS

In recent years,under the “going out” strategy,more and more Chinese enterprises go abroad,actively participate in international competition,working hard to expand the international market to focus on foreign direct investment,foreign contracted projects and foreign labor services.Lots of state-owned cooperations have made a historical breakthrough in many fields.However,the rapid development of Chinese enterprises foreign investment activities at the same time,due to differences in national politics,economy,culture and management decision-making management level of enterprise itself,Chinese enterprises overseas operation situation is not optimistic,the enterprise has the highest loss rate and overseas investment failures.Especially for engineering construction field,because of its large scale,long construction period,high technical content and other variable factors,the characteristics of the risk are higher,more "going out" Chinese enterprises face the high risk of failure.The reason is not only about the enterprise caused irreparable economic losses,but also about the bad impact on the international,to other Chinese companies go out and get in the way,serious when even affect the diplomatic relations between the two countries.In this paper,the internal control of the East Timor project,is considered as an example to study the internal control of international engineering projects.Based on the research logic of "discovering problems,investigating problems and solving problems",this paper explores the optimization plan of improving the internal control system of the HL highway project from five aspects.First,the research results of internal and external control of international engineering projects are sorted out,the content and methods of deductive research are concluded,and the theoretical basis is determined.Second,this paper includes the analysis of the current situation of the development of international engineering project,analysis of Chinese enterprises and the European and American enterprises in the gap in the international engineering contracting,gradually into the Chinese enterprise internal control problems in international project construction and research of optimization scheme.Third,to established overseas economic cooperation companies of CS company of East Timor highway project as the object of case study,the HL through the project background,implementation process and the final result to conduct a comprehensive analysis,inductive project main problems of internal control,and then determine the main cause of the problem.Fourth,specific suggestions of optimization are demonstrated in terms of internal control environment,risk assessment mechanism,control activity,information communication system and internal supervision.After analyzing the internal control problems of the HL highway project in thecomprehensive use of literature analysis,investigation,case study and comparative analysis and draw the corresponding conclusion.Innovation of this article is based on the innovative research perspective,to reduce the scope of research by the established overseas economic cooperation companies of CS company of East Timor highway project this specific project,HL in draw lessons from and absorbing the domestic and foreign latest concept,on the basis of internal control from the project specific business process of the internal control of the highway project HL question has carried on the objective and rational analysis,to develop a more comprehensive and scientific optimization scheme,strengthen the internal control of HL project follow links.At the same time,it also provides reference to other Chinese enterprises to build international engineering projects to strengthen internal control management system,and guarantee the smooth implementation of the project.