I
摘要
频频发生的财务丑闻、欺诈和舞弊案件使得企业内部控制问题在国际、国内广受
瞩目。我国对国有企业内部控制问题越来越重视，为进一步完善国有企业内控而
陆续发布了一系列指导意见与办法。建筑行业特点在一定程度上决定了建筑施工
企业内控建设的薄弱性和复杂性，并容易产生市场经营风险、行业竞争风险、成
本风险、财务风险、工程项目风险等。Z集团公司为大型央企，属于典型的国有
建筑施工集团公司，其内部控制建设中的大部分问题在行业内存在普遍性，并且
公司在发展过程中产生了自身的独特性问题。本文选取建筑行业的Z集团公司作
为研究对象，基于内部控制的五要素模型，从控制环境，风险评估，控制活动，
信息与沟通，监控五个方面分析了Z集团公司内部控制状况及存在的问题。针对
内部控制问题提出了完善建议，重点放在两个方面的合理化，一是集团组织结构
合理化，加强总公司对子（分）公司的管控，削减冗余的项目部，以防集团组织
过于松散，加强集团整体性。二是重要业务环节内控流程合理化，对于Z集团公
司相对薄弱的货币资金控制、应收款项控制和工程结算业务控制，总结出控制程
序的要点，并给出简洁明了的流程图。希望本文有助于改善Z集团公司管理失控
的状况，并对我国其他建筑施工企业有所借鉴
关键词：内部控制；建筑行业；集团公司；业务流程
II
ABSTRACT
Frequent financial scandals, fraud and fraud make the issue of
internal control of enterprises widely watched internationally and
domestically. China has paid more and more attention to the issue of
internal control of state-owned enterprises and has issued a series of
guiding opinions and measures to further improve the internal control of
state-owned enterprises. To some extent, the characteristics of the
construction industry determine the weakness and complexity of the
construction control of the construction enterprises, and are prone to
market management risks, industry competition risks, cost risks,
financial risks and construction project risks. As a large state-owned
enterprise, Z Group Company belongs to a typical state-owned
Construction Construction Group Corporation. Most of the problems in
the construction of its internal control are prevalent in the industry and
the company has its own uniqueness problems in the development
process. Based on the five elements model of internal control, this paper
selects the Z Group Company in the construction industry as the
research object and analyzes the internal control status and existing
problems of Z Group Company from five aspects of control environment,
risk assessment, control activities, information and communication, and
monitoring . Proposed perfect suggestions for internal control issues,
focusing on the rationalization of two aspects. One is the rationalization
of the organizational structure of the Group, the strengthening of the
control over sub-branches by the head office and the reduction of
redundant project departments so as to prevent the group organization
from being too loose , To strengthen the integrity of the group. The
second is the rationalization of internal control processes in key
business segments. The control of monetary funds, receivables control
III
and engineering settlement business of Z Group Company are relatively
weak. The main points of the control procedures are summarized and a
concise and clear flow chart is given. I hope this article will help to
improve the management of Z Group Company out of control and learn
from other construction enterprises in our country.
Key Words:internal control; construction industry; group companies;
business processes
IV
目录
摘要 ... Ⅰ
ABSTRACT ........ Ⅱ
目录 ... Ⅳ
1绪论 .. 1
1.1研究背景和意义 ........... 1
1.2研究内容与方法 ........... 2
2理论概念与文献综述4
2.1内部控制理论 . 4
2.2文献综述 ..... 6
3Z集团公司内部控制概况 ......... 9
3.1Z集团公司介绍 ........... 9
3.2行业特征及Z集团公司面临的风险 ..... 10
3.3Z集团公司内部控制的难点15
4Z集团公司内部控制问题分析 .... 16
4.1内部控制环境不理想 ...... 16
4.2风险管理体系不完整 ...... 19
4.3内部控制活动不规范 ...... 21
4.4信息与沟通有效性差 ...... 22
4.5内部监督未能落实 ........ 23
5完善Z集团公司内部控制的建议 . 25
5.1内部控制环境的营造 ...... 25
5.2建立全面的风险管理与风险预警系统 .... 28
5.3企业内部重要业务环节的内部控制设计 .. 30
5.4完善信息与沟通 .......... 36
5.5落实监督控制37
6总结 . 39
6.1结论 ........ 39。。。。。。