Research On The Internal Control Improvement Of S Construction Company

The construction industry is an important industry in China,and its income accounts for nearly 1/3 of China’s GDP.Since the outbreak,The development of China’s construction industry has been restricted unprecedentedly,especially in the overseas market.With the improvement of the epidemic situation in China,the development of construction enterprises also began to warm up.Compared with the central construction enterprises,the difficulties faced by private construction enterprises are more numerous and arduous.Financing difficulties,backward management,rigid employment system,extensive subcontracting management are the business status of most private construction enterprises.In addition,construction enterprises have the inherent characteristics of strong liquidity,labor-intensive and long project construction cycle,which makes the management of construction companies more complex than other industries.In the face of these problems,if private construction enterprises want to have a foothold in the increasingly changing and competitive market environment,the reform of their internal control system is imminent.This paper takes the internal control theory as the guide,combined with the five elements of internal control theory,taking S construction enterprise as the research object,combined with the characteristics of the industry and the status of internal control of the target company,uses the literature research method,case analysis method,field investigation method,qualitative analysis method and quantitative analysis method to run through the full text.In terms of content,this paper first describes the research background,research significance and related theoretical basis,then describes the current situation of S construction enterprise,and then analyzes the effectiveness of internal control of S construction company,and draws the conclusion that there are important defects in the internal control construction of S construction company,and points out the corresponding problems according to the current situation,Then according to the problems,some improvement suggestions and safeguard measures are put forward.As far as the problems existing in the internal control of S construction company are concerned,in terms of internal control environment,S construction company should standardize its own organizational structure and strengthen the construction of internal culture.In the process of risk assessment,we should establish the risk classification of enterprises,establish the risk case solution library,and assess the risk control.In the link of risk control,we can start from the main core control activities such as capital management control to improve the risk control ability of enterprises.At the same time,enterprises should speed up the integration of industry and finance,and increase the application of related software technology.In terms of internal supervision,we should strengthen the construction of the board of supervisors,set up audit departments,and focus on the supervision of engineering projects.Through these studies and discussions,the author hopes that this paper can provide help and reference for other companies in the same industry in the improvement of internal control system.