The Effectiveness Evaluation Of Internal Control In Construction Enterprises

In recent years,especially during the "Thirteenth Five-Year Plan" period,China's economic growth has entered a stage of high-quality development from a high-speed growth stage.With the advancement of supply-side structural reforms,China's urbanization process has continued to accelerate,providing urban infrastructure construction with new development space and development opportunities,it also faces risks and challenges.Construction industry enterprises are booming,and the number has greatly increased.There are many enterprises in the construction industry market,the quality is uneven,and competition among enterprises has unprecedentedly intensified.How to adapt to the increasingly severe competition environment and how to occupy a place in the fierce market competition,it is especially important for enterprises to cultivate their own internal strength.If enterprises want to further improve their competitiveness and cultivate their internal skills,they must pay attention to the planning,management and application of internal control.The establishment and implementation of the internal control system of a construction enterprise will help the enterprise determine its development strategy,clarify its development goals,ensure that its activities are legal and compliant,and improve its operating efficiency and effectiveness.The financial reports are true and complete.With the guidance of scientific internal control theory,scientific internal control methods as the starting point,and the use of big data,cloud computing and even artificial intelligence as tools,building construction enterprises can build a scientific and complete internal control information system,which can continuously improve the quality of internal control of enterprises.Improve the internal control environment,so as to enhance the core competitive advantage of the enterprise,be invincible in the increasingly fierce competition in the construction enterprise market,and even become a leader in the industry segment market.In view of the above,this article focuses on the evaluation of the effectiveness of internal control of construction enterprises.It is hoped that the evaluation of the effectiveness of internal control of construction enterprises will provide a reference for the continuous development and improvement of internal control of construction enterprises in China.The main contents of this article are as follows:First,on the basis of related theories such as internal control and value chain,a framework system for evaluating the effectiveness of internal control of construction enterprises is proposed.The rough set method is used to screen attributes of many factors that affect the effectiveness of internal control of construction enterprises,and establish the final index system of the effectiveness evaluation of internal control of construction enterprises.Secondly,the structural equation model method is used to construct the effectiveness evaluation model of the internal control of the enterprise,and the mechanism of the influence factors on the effectiveness of the internal control of the enterprise is studied.Use Amos24.0 software to draw the path map of the correlation between the influencing factors,and explore the actual performance of internal control of construction enterprises.Finally,combining theory with practice,a case study of the effectiveness of internal control of construction enterprises is conducted.Combined with the internal control effectiveness evaluation index system constructed in the previous section,an example analysis of the implementation level of the internal control of the five selected construction companies is conducted,and policy suggestions for improving the effectiveness of internal control of the construction enterprises are proposed.This paper is dedicated to further improving the internal control related research of domestic construction enterprises,with a view to providing a set of feasible solutions for the development and optimization of internal control of construction enterprises,and to provide managers with a set of convenient management tools.