Analysis On The Internal Control Of Project Capital Management Based On A Company

As the proportion of the construction industry in my country’s national economy continues to increase,the status of the pillar industry is gradually determined,and its role in promoting the development of the entire national economy has become more and more prominent.The vast majority of fixed assets such as housing and facilities in the whole society must pass through the construction industry to form new production capacity or use value.The scale of investment in fixed assets determines the scale of the construction industry to a large extent.At the same time,the development of my country’s construction industry is highly related to the country’s economic policies to stimulate domestic demand,the intensity of infrastructure construction,and the guidance of the real estate industry.It coincides that our country is in the transitional stage of developing from a low-income country to a middle-income country.Various types of infrastructure construction and urbanization are increasing,and the construction industry is in a good historical stage of development.However,due to the large amount of pre-construction advances,long engineering cycles,slow recovery of accounts receivable,scattered funds,and the inability of the headquarters to implement timely and effective centralized monitoring and collection,the construction industry has particularly prominent project fund management problems.Among the many construction companies in my country,A company is in a benchmark position and has been operating continuously for many years,and has formed a systematic construction company management model.This paper explores the internal control activities of A company’s project funds and its existing problems,and makes targeted recommendations.The investigation,analysis and resolution of the problems in the internal control of project funds of A enterprise have great reference value for other construction companies in our country to solve the problems of internal control of project funds.This article takes the internal control of project funds of Enterprise A as the starting point for analysis,and based on the relevant theories of internal control of project funds at home and abroad,and connects the actual internal control of project funds of Enterprise A,and then analyzes the problems and causes of internal control of project funds of Enterprise A.On the basis of reading a large number of relevant domestic and foreign documents,using the method of induction to sort out the main points of this article,thus constructing the analysis and research framework of this article.This article consists of five parts.The first part is introduction.This part first elaborates the research background and research significance of the internal control of project funds of the target company.Secondly,it sorts out the related research results of domestic and foreign scholars on the types of project capital risks of construction companies and the implementation of internal control of project funds.Finally,it clarifies the research ideas,Research methods and the basic framework of the thesis.The second part is the theoretical overview of the internal control of construction enterprise project funds.This part first introduces the meaning and characteristics of enterprise project funds internal control,then discusses the goals and control methods of enterprise project funds internal control,and finally explains the four theories involved in enterprise project funds internal control.The third part is the case introduction of the internal control of project funds of A company.This part first briefly presents the basic situation of A company,and then gives a detailed introduction to the internal control methods and current situation of A company’s project funds.The fourth part is the analysis of the problems and reasons in the internal control of project funds of A company.This part includes two aspects: First,combining the characteristics of construction enterprise project funds,deeply analyze the problems of A company’s project funds;second,combining the design of A company’s project funds internal control,detailed analysis of the existence of A company’s project funds internal control The cause of the problem.The fifth part is suggestions for improving the internal control of enterprise project funds.In view of the fact that there are problems in the internal control of project funds of A company,sum up relevant experience and propose solutions.This article mainly uses literature research method,case research method and financial indicator analysis method for research and analysis.Based on a detailed analysis of the internal control case of A company’s project funds,it focuses on the analysis of the problems in the internal control of A company’s project funds.From the perspective of risk prevention and response,this article analyzes the causes of the problems in the internal control of project funds of A company,and proposes solutions.In the past,scholars mostly explored the consequences and significance of establishing and improving company internal control from the perspective of market response.Less discussion about the impact of internal control of corporate project funds on corporate development from the perspective of capital cost,investment efficiency and risk prevention.This paper sorts out the academic achievements on the internal control of enterprise project funds at home and abroad,summarizes the relevant theories of project funds internal control,introduces research findings in related fields,and analyzes the current situation of A company’s project funds internal control and its impact on A company,with a view to Solving the project fund management problems that are common in the construction industry provides some enlightenment.A company should improve the project fund accounts receivable management system,improve the corporate financing system,improve the efficiency of fund use,and optimize the audit system of the internal control of project funds,so as to continuously improve the internal control level of its own project funds and allow the company to develop soundly and quickly.