The internal control of the enterprise is influenced by the management of the board of directors, management and other staff. It aims to achieve the operational efficiency and efficiency of the enterprise, the authenticity and reliability of the financial report and the compliance of the law. The method, measures and procedures of action, and a complete, rigorous and scientific control mechanism formed by standardized, systematic and institutionalized.
For a long time, the construction enterprise internal control system still exists with penalty generation control, extensive management, rigid operation, neglect of system construction and mechanism construction and other defects. With the continuous improvement of the socialist market system, the further deepening of economic globalization, the establishment of a scientific and effective internal control system and effective implementation of the construction enterprises to achieve business management and other objectives of a strong guarantee is to improve the competitiveness of construction enterprises important way.
First, optimize the internal control environment
Human behavior, including integrity, values and ability, is an important factor in the environment, but also with the environment interaction, environmental factors is to promote the development of enterprises, but also the core of all other elements. Therefore, the following aspects should be considered in optimizing the internal control environment.
(A) improve the corporate governance structure
Corporate governance structure is based on the reality of the relationship between the principal and agent, the establishment of shareholders (large), board of directors, managers, board of supervisors and other institutions, and clear corresponding responsibilities, resulting in decision-making, implementation, supervision procedures separate and mutual restraint mechanism. It is the most important environmental condition for the establishment of a sound system of internal control. Whether the corporate governance structure is scientific, effective, directly affect and restrict the effectiveness of the company's internal control system. If the corporate governance structure is not perfect or nominal, even if the development of the most perfect internal control system, will become a dead letter.
(B) the implementation of effective incentives and restraint mechanisms
Encouragement is an important means to mobilize the enthusiasm of employees, enterprises should establish a scientific and effective incentive mechanism to mobilize the enthusiasm of employees. At the same time, the development of strict rules and regulations to regulate the behavior of employees, such as the implementation of wages and benefits, contribution to the method and the end of the way out of the system, so that employees consciously solve the imperfect business processes, to ensure that operators and employees warranty To complete their own tasks, will achieve self-worth and achieve business objectives consistent.
(C) to strengthen corporate integrity and professional ethics education, improve the quality of workers and self-cultivation, and establish a good team spirit
Enterprise internal control is carried out by the people, with a strict internal control system without the corresponding quality and conduct of people to implement, the internal control system is a dead letter. The professional and moral quality of employees is an important factor in the implementation of enterprise internal control system. Therefore, we should always carry out staff integrity and professional ethics education, strengthen the corporate culture, enterprises can establish a good team spirit, employees can have a common will, a common code of conduct, a common goal, the enterprise's internal control system can Good implementation.
Second, strengthen the enterprise internal control system
Improve the internal control system, to regulate business management behavior, to ensure that the accounting information is true, legitimate, to plug the loopholes, eliminate hidden dangers, to prevent fraud and waste. There are many ways of internal control, as the construction enterprises should be based on industry and business characteristics of their own, many ways to combine the organic, so that their own set of strict internal control system. I believe that the construction enterprises should be from the following aspects to strengthen internal control:
(A) incompatible duties separate from each other control
The so-called incompatible job separation refers to those who by a person that may be wrong and malpractice, but also cover up their mistakes and malpractice. Main incompatible duties within the enterprise are: authorized to approve the duties, business duties, accounting records and other duties. The incompatible duties must be responsible for the division of labor, not by a person or a functional department at the same time as a complete economic business activities, must be independent of the two departments or personnel have mutual restraint relationship between the two or more control Link to complete. Of course, the positions and links should be coordinated, business procedures and procedures must be connected to ensure that management activities for continuous and effective.
(B) authorization to approve control
Authorization approval control means that employees must be authorized to deal with the relevant economic business, no one can have the power to go beyond the internal control. The authorization control of the enterprise should be as follows: First, all the personnel of the enterprise can not exercise the authorization without legal authorization; Second, all the business of the enterprise can not be executed without authorization; Third, the business must be implemented once authorized. If the situation can not be implemented should be timely report.
(C) comprehensive budget control
The comprehensive budget is a means of ensuring the internal control structure and quality of operation. It is the general term for quantifying the enterprise's target and its allocation of resources in the form of budget and enabling it to realize the internal control activities or processes of the enterprise. The overall budget includes: financial budget, business budget, capital budget, financing budget. Comprehensive budget control is an important part of enterprise financial management, but also an important aspect of internal control, the implementation of a comprehensive budget control should make a good budget system, preparation and validation of budget, strict budget implementation and supervision, to strengthen the assessment and assessment of budget implementation And so on.
(4) physical asset control
The physical asset control is the control that the enterprise takes to protect the safety and integrity of the property and prevent the fraud. On the physical assets of enterprises should take the following control measures: First, close to the physical assets limit, requiring units to limit unauthorized persons on the physical assets of the direct contact; the second is physical protection, the company's physical custody, from theft, Fire and other accidents, to ensure the integrity of the physical; Third, the establishment of physical assets on a regular inventory system, to properly handle the disk surplus, to ensure that the number of accounts and accounts with the number of accounts; Fourth, insured assets, insured by assets to increase the safety of physical assets ; Five is the establishment of individual assets of assets, the implementation of property records monitoring, changes in assets in a timely manner, a comprehensive record.
(5) construction project control
The benefits of construction enterprises mainly from the project, the construction project management is directly related to the survival and development of enterprises. Therefore, the construction project control is the focus of internal control of construction enterprises. We should implement the whole process and comprehensive control of the construction project, establish and improve the construction project management system, implement the project schedule control, project quality control, project safety control, project cost control, and implement the decision, implementation, supervision, Feedback and other links to a reasonable means of control, to achieve the best control effect.
(6) risk control
Enterprises in the market economy environment will inevitably encounter a variety of risks, the risk in accordance with the formation of the reasons are generally divided into two categories: First, operational risk; Second, financial risk. The operational risk is the uncertainty brought by the profit of the enterprise due to the production and operation. The financial risk is the uncertainty brought by the debt management to the financial results of the enterprise. Risk control requires the unit to establish a risk awareness, for a variety of risk control points, the establishment of risk management system. Through risk early warning, risk identification, risk assessment, risk analysis, risk reporting and other measures, the financial risk and operational risk to conduct a comprehensive preventive and control.
(7) internal audit control
The perfect internal audit system is one of the important symbols of the scientific management of modern enterprise governance. It is not only an important part of the internal control system, but also an effective way of internal control. It supervises the effective operation of the enterprise's internal control system and is the control of the internal control. The independence of the internal audit itself and the understanding of the situation of the enterprise, as well as the experience accumulated in the long-term audit work, so that it can be found in the implementation of the internal control system in the weak links, and the effective operation of the system is the control of internal control The The independence of the internal audit itself and the understanding of the situation of the enterprise, and the experience accumulated in the long-term audit work so that it can discover the weak links in the implementation of the internal control system and find out the causes and effects of the problems. Measures and methods to improve the internal control system.
(8) electronic information technology control
With the rapid development of information technology, information technology has been widely used in enterprises, greatly enhanced the efficiency of internal control, reduce and eliminate the man-made factors to ensure the effective implementation of internal control, but also increased the internal control of the enterprise Potential risks, it should strengthen the electronic information technology system development and maintenance, data input and output, file storage and storage, network security and other aspects of control.
Third, continue to innovate the internal control system
Innovation is the eternal theme of enterprise management, is the driving force of business forward. In the economic globalization, the increasingly fierce market competition, the company is not innovative, it is difficult in the tide of market economy in an invincible position. Enterprise management innovation only to adapt to the external environment, in line with their own industry characteristics, advancing with the times, in order to enable enterprises to grow, and maintain vitality and vitality. The internal control system is a complete system of organic connection, but it is also an open system that needs to be improved. Therefore, enterprises in strengthening the construction of modern internal control system, with the external environment changes, the unit business functions of the adjustment and management requirements to improve, and constantly revised and perfect, to maximize the role of internal control system to achieve business goals The