Du Jun

(General Affairs Department,Linyi City Construction Investment Group Co.,LTD,Linyi,Shandong 276000)

Abstract:The scientific operation of internal control in urban construction investment enterprises can promote the high efficiency and high quality of enterprise business activities,improve the effectiveness of enterprise financial management,and standardize the enterprise behavior,so as to promote the sustainable development of enterprises.Urban construction investment enterprises are responsible for the development of urban infrastructure construction projects.The government departments attach great importance to the operation and development of enterprises.If the internal control of enterprises is not in place,the development of enterprises and the improvement of urban construction level will be seriously inhibited.Therefore,to optimize and improve the effectiveness of enterprise internal control is an important task for the development of urban construction investment enterprises,the paper will explore on it.

Key words:urban construction;investment enterprises;internal control;effectiveness

Urban construction is an important part of the development of modern urbanization.The construction of urban infrastructure not only has an important impact on the development of cities,but also reflects the appearance of cities and the level of economic development.The acceleration of urban construction makes urban construction investment enterprises have a good development,and the operation of urban construction enterprises will have a direct impact on urban construction.However,at present,the internal control level of urban construction investment enterprises is relatively low,and enterprises do not attach high importance to the internal control work,and various management contents are not perfect,this is especially adverse to the development of enterprises and urban construction,so it is necessary to strengthen its internal control.

I.Study on the Necessity of Improving the Effectiveness of Internal Control in Urban Construction Investment Enterprises

In recent years,the development trend of urban construction investment enterprises is good,but with the continuous improvement of urban economic development,more and higher requirements are put forward for the urbanization construction,which requires the operation and management of urban construction investment enterprises should meet the needs of urbanization construction.At present,the operation effect of urban construction investment enterprises cannot reach the ideal state,which is closely related to the low effectiveness of internal control.It is necessary to improve the effectiveness of its internal control,which is analyzed below.

(i)The Level of Enterprise Management and Management Results Can Be Improved

The internal control of urban construction investment enterprises is mainly to control and supervise the operation of enterprise operation and management,so as to ensure that all the behaviors of enterprise operation and management are in line with the corresponding norms,and to promote the orderly and efficient operation and management of enterprises.Enterprises need to make development decisions according to operation and management activities during operation.Internal control can ensure the quality of operation and management activities,so as to provide accurate and comprehensive data reference for enterprise development decisions,so as to promote the improvement of enterprise management level and operation effect,and provide powerful help for the development of enterprises and the improvement of operation efficiency.Therefore,it has positive significance for the enterprise management level and operation effect to strengthen and improve the internal control of enterprises.

(ii)The Quality of Enterprise Financial Management Can Be Promoted and the Financial Risk Can Be Reduced

Enterprise financial management is particularly important for enterprise operation and development.Enterprise financial management needs accurate and comprehensive accounting and management of enterprise financial management data,and enterprise internal control can normatively control its management through financial management business procedures.Under the effective implementation of internal control,financial management data authenticity and accuracy can be guaranteed,at the same time,internal control work will effectively supervise the financial management behavior of the enterprise,ensuring the normative behavior of the financial management personnel,and avoiding the occurrence of illegal behaviors,such as abuse of power,misappropriation of public funds,etc.On the one hand,it can promote the effectiveness of financial management business,on the other hand,it can protect the safety of corporate financial assets.For urban construction investment enterprises,the capital scale of the operation project of the enterprise is large,the project construction cycle is long,the importance of financial management is further improved,thus it can be seen that the effectiveness of the internal control of urban investment enterprises is necessary to improve.

(iii)The Management Supervision Can Be Effectively Strengthened to Ensure the Enterprise Standard Operation

The projects operated by urban construction investment enterprises are urban infrastructure construction projects,which need to be jointly developed with government departments.The amount of capital assets involved in the project is huge,and the activities involved in the project are relatively complex.The enterprises internal control can effectively strengthen the management and supervision,and the supervision and control of all the behaviors of enterprise project operation can ensure the standardized operation of enterprises,prevent violations of laws,regulations and policies,so as to lay a good foundation for the healthy development of enterprises and establish a good corporate credit image.

II.Research on Strategies to Improve the Effectiveness of Internal Control in Urban Construction Investment Companies

Through the analysis of the necessity of improving the effectiveness of internal control in urban construction investment enterprises,it is clear that internal control is of great benefit to the development of enterprises.However,there are still many problems in the internal control of enterprises,which lead to the failure to give full play to the energy efficiency of internal control.Facing the increasingly fierce competition in urban construction market,enterprises need to find strategies to improve internal control to lay a foundation for the efficient development of enterprises and the promotion of core competitiveness.What follows in the passage will explore the strategies of improving the effectiveness of the internal control in urban construction investment companies.

(i)Strengthening Enterprise Internal Control Consciousness,Promoting the Implementation of Internal Control

Enterprise internal control work and enterprise management and business activities are directly related to the significance of enterprise development,therefore,in order to improve the effectiveness of enterprise internal control,it is necessary to strengthen the awareness of enterprise internal control and make clear that enterprise internal control has a decisive influence on the realization of enterprise management strategy.Firstly,enterprise leaders should have sufficient awareness of the importance and role of internal control,strengthen the publicity of the concept of internal control,and drive the enterprise management personnel,the staff's internal control consciousness to improve,in order to promote the implementation of internal control.Secondly,According to the actual situation of the enterprise to establish the enterprise internal control system,planning internal control tasks,organize the management personnel to learn and master the relevant policies of enterprise internal control,and improve the management personnel's awareness of internal control.The enterprise leadership should strengthen antifraud efforts to provide more assistance for the implementation of the internal control of the enterprise[1].Finally,set up a special internal control department,which shall be held by competent managers.Pay attention to the internal control management personnel to ensure the professional ethics,so as to promote the effectiveness of the implementation of internal control.

(ii)Establishing a Scientific Enterprise Internal Accounting Control Mechanism Combined with Reality

The establishment of internal accounting control mechanism is an important part of enterprise internal control.On the one hand,internal accounting control can effectively ensure the authenticity and safety of accounting information.On the other hand,it can effectively guarantee the safety and integrity of the company's assets.Therefore,it is particularly important to establish a scientific enterprise internal accounting control mechanism in combination with the actual situation,which can proceed with from a few specific respects below.Firstly,we must carry out strict implementation of relevant accounting policies based on the accounting law and other relevant laws and regulations,establish a unified internal accounting system of urban companies,and develop an accounting control system suitable for the whole group to ensure the consistency of accounting policies.Secondly,in the aspect of matching specific accounting control,we should strive to meet these requirements:as far as monetary fund business,the control system concerning authorization and approval and incompatible separation of posts must be strictly implemented;physical assets can be put into storage only after acceptance,and its key links such as the acquisition,delivery,storage,inventory and disposal of physical assets must be well controlled;for specific engineering projects,their decisionmaking procedures should be standardized and further divided into their respective authority and manufacturing,so as to ensure the accounting control of engineering projects in the bidding,budget and other links.

(iii)Paying Attention to Strengthen Enterprise Financial Risk Prevention and Control Consciousness,Building Perfect Risk Control System

Enterprise financial management business is the key content of internal control supervision and control.The debt ratio of urban construction investment enterprises is generally high,and the restriction of government financial resources will also act on urban construction investment enterprises.Therefore,the prevention and control of financial risks of enterprises is particularly critical.Only with stable financial support can enterprises ensure the smooth operation of various business projects,as a result,it is necessary to strengthen the awareness of financial risk prevention and control of enterprises,and build a sound risk control system,including risk monitoring,risk warning,risk assessment,risk response plan planning,etc.During risk early warning and risk assessment,a comprehensive analysis should be made on the contents such as capital budget,capital structure,project design and capital use,so as to accurately and perfectly identify the risks in the enterprise's business projects.Then,risk factors should be analyzed scientifically,and targeted risk prevention and control measures are formulated according to the analysis,so as to effectively avoid risk factors and ensure the safety of financial operation of enterprises[2].

(iv)Establishing Internal Supervision Mechanism Combined with Reality,Strengthening the Strictness of Audit Enforcement

The realization of the effectiveness of enterprise internal control needs to be carried out through effective supervision.At present,in view of the operation of urban construction investment enterprises,the corresponding management departments arrange management personnel,employees' representatives and financial legal persons to jointly set up boards of supervisors to supervise the business activities of enterprises.Due to the complexity of the composition of the board of supervisors,it is necessary to further clarify the division of functions and powers of supervision and audit.During the operation of the board of supervisors,it is necessary to make scientific and clear plans on the supervision methods,supervision functions and powers,audit standards and other contents,so as to ensure the smooth implementation of supervision and audit.On this basis,enterprises also need to comprehensively supervise and audit the whole process of project construction,effectively control various activities of project construction,and cooperate with relevant departments in auditing according to relevant regulations.

III.Conclusion

The improvement of the effectiveness of internal control in urban construction investment enterprises has significant benefit to enterprise management,sustainable development and operation standardization.Faced with some deficiencies and defects in the internal control of urban construction investment enterprises,enterprises should pay more attention to internal control,strengthen employees'awareness of internal control,establish internal accounting control mechanism and perfect risk control system and internal supervision mechanism according to the actual situation of enterprises.