The Research on the Internal Control in
Construction Enterprise
ABSTRACT
Recently, the construction companies increase building projects and the amount of production value, but the profit margin falls continually. Many enterprises lie serious problems such as individual accounts, defalcation ,accountants forge, lawless subcontract, illegal stock. Those problems owe to the invalidation of internal control in the final analysis. So, in the current period of sustained rapid economic growth, strengthening internal accounting control is the internal mechanisms of engineering projects self-regulation and self-restraint. Establishment of sound internal accounting control over engineering process of engineering project construction, improving capital efficiency, and standardizing the market order from the origin.
Based on correlative theories of internal control, this paper firstly analyses internal control situation of construction company and construction calling, describes existing problems by model examples. The using correlative theories to analysis and research those problems ling in company. Finally, according the fact of company finally feasible advises s put forward in the macroscopically and the microcosmic that is to make standard managements of internal control in currency capital, projects and material supervise. Those advises improve enterprise efficiency, depress cost and jam holes, so it could boost up competition power of sate enterprises and bring actual income to company.
Keywords: Internal control Internal accounting control system
Flow construction Implementation scheme
