Research On Internal Control Problems And Countermeasures Of Z Construction Enterprise

In recent years,with the influence of economic globalization,China’s economy has developed rapidly,and the competition among enterprises has become increasingly fierce.In order to meet the requirements of development,enterprises need to further improve their competitiveness.Internal control is very important for the management of enterprises.In order to effectively achieve enterprise development goals,enterprises need to establish and improve internal control system.The progress of society and the development of national economy have brought unprecedented opportunities and challenges to the development of construction industry.For construction enterprises,how to realize the efficiency of internal control and promote the overall improvement of risk prevention and control effect is of great significance to the healthy development of construction enterprises.Firstly,this paper reviews the research results of internal control at home and abroad,and analyzes the research status in this field.Secondly,the basic situation of Z construction enterprise is introduced,and the internal control status of the enterprise is analyzed.On this basis,according to COSO’s internal control framework system,through questionnaire survey and case analysis,the existing problems of the enterprise’s internal control are put forward and the reasons are analyzed.Such as the enterprise because of the budget management system is not perfect,resulting in the lack of accuracy of its budget preparation.Finally,this paper puts forward the corresponding optimization strategy for the actual problems of the internal control of the enterprise,and provides a feasible reference for strengthening the effect of the internal control of the enterprise.