Research On Internal Control Of Capital Management In Construction Enterprises

With the rapid development of the national economy,China’s construction industry is also booming like mushrooms after a spring rain.Facing the characteristics of scattered construction sites,long construction cycle,and a lot of manpower,material and financial resources,capital is particularly important for construction enterprises.How to strengthen the fund management and improve the internal control measures of the fund management is the top priority of the construction enterprise management.Based on the theory of internal control of capital management in construction enterprises,this paper makes a case study of the status of internal control of capital management in China Railway Bureau A.In the first part,this paper introduces the background and significance of the topic,and then carefully combs and summarizes the relevant documents at home and abroad.The second part mainly elaborates the related theories of capital management in construction enterprises.The third part mainly analyses the status quo of internal control of fund management of the A Bureau of China Railway in the case enterprises,and finds some shortcomings.Finally,some suggestions are put forward to improve the internal control of fund management in China Railway A Bureau.