施工企业内部控制及风险管理理论分析-会计专业论文.docxVIP

PAGE PAGE IV Abstract Recently, construction industry, with growing expansion, has taken a vital position in the economic construction of our country. With lots of events, such as joining WTO in 2001, hosting Olympic Games at 2008, etc., have happened, construction industry is speeding up its global process. All the facts such as the building of cultural and sports venues, the constructing of large-scale infrastructure, the developing of real estate project and lots of international program reflect that construction industry is one of the important part of the development of national economy. With the development of society, the projects that construction enterprise has taken are becoming technological, information law-based and integrated. In recent years, the risk that construction industry is facing is up, at the same time that the competition within construction industry is growing more and more fiercely and the scale of the industry is become larger than ever. From the beginning of the bidding to the completing of the whole project, the risk that the construction enterprises face is hidden all over the process such as contract management, general contracting and subcontracting, progressing of the project, quality and safety, etc.. It will bring huge economic loss and legal responsibility to these enterprises if risks are not taken control effectively. As matter of fact, bad risk awareness and weak internal control have always been the direct causes of safety and quality accidents. As high risky as it is, the construction enterprise need to take lots of methods to improve its internal control and risk management. This article has consulted some research related to internal control and risk management both in China and abroad. It uses normative study method to combine theory analysis and case study together, taking into account the identification and valuation the risk and the handling methods, to discuss major procedures in risk management and internal cont