An Analysis of Internal Control Problem of State-Owned Highway Construction Enterprise--Take Huanyu Highway Construction & Development Co., Ltd.as an Example

摘要

Based on the current situation of H company's industry and company analysis,combined with the survey data from H company. From the control environment, risk assessment, control activities, information and communication and internal supervision that five aspects of H company internal control situation, it is to find the flaw and the insufficiency. And from the three main business of H company, the paper elected to the freeway service specializing in the largest contribution to the company's profits. Start from the characteristics of highway assets analysis, shows the flow char t of H company fixed assets control and specific control measures. Finally, a summary of the internal control situation of H company, and points out the direction for further research.