Evaluation And Optimization Of Internal Control System Of QD Construction Group

Since the reform and opening up,the domestic construction industry has developed rapidly,the market investment amount is increasing,once become an important component of the national economy.But now,the state continued to strengthen regulation and control of the real estate industry,curb housing prices,the construction industry has also been a great impact.The new building is not up,construction workers and continue to leave,the construction industry is facing a serious challenge,a variety of risks continue to increase.And a sound and effective internal control system is to help construction enterprises to guard against risks and improve the management level of enterprises.Therefore,the study of improving the internal control system of construction enterprises is of great significance to the development of national economy.Based on this research background,the author chooses QD Construction Group as a case,evaluates its internal control system and puts forward corresponding optimization measures.In the choice of research methods,the author mainly uses the analytic hierarchy process and fuzzy comprehensive evaluation method.In the main research content,first determine the theoretical basis,followed by the focus on the company's internal control to describe the status quo.And then the core part of this article,namely the establishment of QD construction group internal control evaluation index system,and use these two methods to evaluate its index system.Finally,it points out the proposal to optimize the internal control system of QD construction group.This paper mainly draws the following conclusions:the overall performance of QD Construction Group's internal control is close to excellent,but there is room for further improvement.In this paper,the board of directors(or management),certified public accountants and government regulators as the main assessment of the company's internal control system to assess the overall situation.Applying the Analytic Hierarchy Process and the Fuzzy Comprehensive Evaluation Method to obtain the scores of all the indexes of the Company's internal control evaluation system,it found that the internal control system of the company's ineffective link.Companies in the social responsibility of the training,the use of information technology,risk identification,supplier assessment and evaluation,tender procurement and bill management and other links there is room for optimization.It is recommended that the company strengthen its social responsibility,strengthen the identification of risk,use the ERP system to tender and the choice of suppliers,according to the policy to do the bill management and strengthen the internal audit,through the above measures to enhance the effectiveness of the company's internal control system.Subsequent studies will consider the adoption of this case more in-depth mining and other enterprises to study,so as to provide more construction enterprises with universal value of the internal control system optimization strategy.