Research On The Improvement Of Internal Control Management Of XASZ Company's Engineering Projects

In recent years,with the rapid growth of the national economy,China's infrastructure investment has been increasing all the time,the construction industry has also saw a great development,and has gradually emerged as the pillar industry of our social economy.Meanwhile,internal control is an important mechanism and system of enterprise operation.A reasonable and comprehensive system is the guarantee of legal compliance of enterprise operation and management,capital and property safety,financial report and relevant information,providing guarantee for sound operation of enterprises.At present,however,many construction enterprises have not established a sound internal control system,or have one but don't carry it out strictly.XASZ,a construction company,was founded in 2010.Its main revenue is generated by the output of project construction.The internal control level in the construction stage of the project reflects the internal control level of the entire enterprise,which is related to the revenue of the enterprise.Therefore,strengthening internal control management,improving internal control system and strengthening project management in the construction stage are important mechanisms to improve the economic benefits of enterprises.Based on the actual situation of project internal control of XASZ,this paper conducts a comprehensive research from the five elements of internal control theory by combining relevant theoretical knowledge such as internal control theory,principal-agent theory,risk management theory and other methods,including literature research,field research and questionnaire.Following the research idea of "discovering problems-analyzing problems-solving problems",this paper firstly summarizes the domestic and foreign internal control theories and relevant literature research on engineering projects,and then finds out the main existing problems of XASZ by analyzing its current situation of internal control of engineering projects.Secondly,through the analysis of the problems,root cause factors are found.Finally,based on the mature management theory,and combined with the enterprise's own operation characteristics and actual situation,some specific optimization measures and suggestions are put forward.This paper believes that the internal control environment of engineering projects is the basis for the establishment and improvement of the internal control system of enterprises.The project department needs to start from the improvement of the internal environment to improve the management's awareness and attention to internal control,advance risk assessment system,strengthen the execution of control activities,establish a smooth information communication channel,improve internal supervision,so as to provide further guarantee for the effective operation of the company's internal control system.