Research On The "two Gold" Management Of Z Construction Enterprises Based On The Perspective Of Internal Control

At present,the global economic recovery power is insufficient,the instability and uncertainty of the domestic economic situation are increasing,and some industries have difficulties such as overcapacity and oversupply,resulting in the continuous depression of commodity prices,the reduction of enterprise capital liquidity,huge debt repayment pressure and other risks.In order to get a share in the fierce market competition,construction enterprises relax the payment standard,compress the quotation,and even advance capital management when undertaking projects,resulting in the gradual increase of the amount of accounts receivable and inventory(collectively referred to as "two funds"),which seriously affects the virtuous circle of enterprise funds.In recent years,in the requirements of SASAC for improving the quality and efficiency of central enterprises,it is emphasized that central enterprises should effectively strengthen the control of "two funds",strictly control,clean up and compress the occupation scale of "two funds",revitalize the stock assets and improve the asset efficiency.Based on this,this paper selects Z construction enterprise,combined with the current"two gold"management status of the enterprise,adopts the methods of case analysis and field investigation,and deeply analyzes the causes of the"two gold"of Z Enterprise on the basis of previous research results and internal control theory,"two gold"fast growth,accounting for a large proportion,The decline in the quality of asset structure and debt financing to make up for the funds occupied by the"two funds"are the problems of the"two funds".The imperfect management of working capital and the low turnover rate of accounts receivable and inventory are the problems in the management of"two funds".From the perspective of internal control,the main reasons for these problems include:the management ideas of"two funds"are chaotic,and the awareness of pressure control of departments is weak;The credit evaluation mechanism is not perfect;The implementation efficiency of control activities is poor,the project management is not standardized,the implementation of the system is not enough,the lack of strict contract management,and the settlement problem is prominent;Defective information transmission and communication.Therefore,in view of the above problems,this paper puts forward the following countermeasures:first,improve the internal control environment.Sort out the management process of"two funds",clarify the management ideas,pay attention to the management of"two funds",improve the management awareness of"two funds"and improve the management system of"two funds".Second,improve the credit risk assessment mechanism.Third,optimize the management and control activities of the"two funds",including strengthening the comprehensive contract management,strictly implementing the project management system,strengthening the dynamic monitoring of the"two funds",and making greater efforts to clean up the stock of the"two funds".Fourth,improve the information system,strengthen internal and external communication,including improving the information transmission and communication mechanism,and establish good cooperative relations with communicating units.Fifth,strengthen the role of internal supervision.Through the analysis of the current situation of "two funds" management in Z enterprise,this paper finds the problems and causes of "two funds" management,and then puts forward the pressure drop strategy of "two funds",hoping to provide practical reference for the "two funds" management of other similar construction enterprises.