Research On The Internal Control Of Construction Enterprise Group

Since the 18^th National Congress of the Communist Party of China,under the leadership of the Party Central Committee with Comrade Xi Jinping as the core,the national construction industry has overcome difficulties,pioneered and innovated,focused on developing international market and the construction industry to modernization and intelligentization and improving the comprehensive quality of the construction team,and strived to realize the transformation and upgrading of the construction industry.With the economic development and social progress,the status of the construction industry as a pillar industry in the development of the national economy is becoming more and more prominent,which has made great contributes to China’s new urbanization construction and the coordinated urban and rural development,solving the employment difficulties of the country and improving the people’s livelihood.The spirit of the 19^th National Congress of the Communist Party of China and the Central Economic Working Conference require enterprises to deal with the relationship between risk control and development,enterprise internal control system is an indispensable part of modern enterprise system,which is the guide to the system and important tool for enterprises to improve management level and operating efficiency,prevent various risks and optimize the allocation of resources,and also the guidelines and necessary basis for enterprises to carry out management.The required internal motive force for enterprises development and the external drive of social supervision require the construction enterprise group to strengthen the construction of internal control system,and to optimize and perfect constantly in combination with the actual development situation.Although the theory of internal control has been relatively mature,the theory of internal control management which is suitable for the construction enterprise group needs to be strengthened,and because of the characteristics of the construction enterprise group in China formed in the long-term development under the specific historical background and the specific system,there are many problems in the internal control management of China’s construction enterprise group,which mainly focus on internal and external environment,enforcement,information communication,risk prevention and control,etc.Through taking concrete measures to optimize the internal control management system of construction enterprise group,such as improving and perfecting the internal management structure,rationally setting up management levels,enhancing the construction of enterprise culture,enhancing the security mechanism for talents,improving internal control enforcement and strengthening evaluation,enhancing the information construction,strengthening risk management and control,and dealing with the relationship between risk control and development,so as to enhance the comprehensive competitiveness of construction enterprise groups and give full play to the pillar role of construction enterprise groups in the national economy.On the basis of reading analysis of the relevant theories and literatures at home and abroad,this paper takes the current situation of internal control of the Yunnan construction investment group as the starting point,combines the related basic theories of enterprise groups and internal control,and some internal control systems and methods issued by government departments and relevant state regulatory agencies,systematically analyzes the necessity of internal control of construction enterprise group,characteristics of the construction Industry,characteristics of internal control of construction enterprise and construction enterprise group.Starting from the actual problems of individual enterprises,this paper finds out the general regularity conclusion of the industry from point to area,and applies the combination of related principles of internal control and practice to the management system of construction enterprise groups,and puts forward the corresponding improvement measures,so as to realize the sustainable and healthy development of construction enterprise groups.Under the new normal of the economy,construction enterprise groups should make full use of"Internet+"to strengthen the information construction and financial sharing construction of the construction industry,so as to provide strong guarantee for the sound and rapid development of construction enterprise groups.