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小修施工是公路养护工作中的重点组成部分,在路基、路面与道路相关附属建筑物的正常养护中均可采用小修工程施工方式,以恢复道路正常质量状态,维持良好的运输功能。目前,我国大多数公路养护企业内部控制存在较多问题,导致企业内部控制的效果不佳,无法对企业内部环境、风险、财务会计等方面进行有效的控制,从而直接影响了企业公路维修、公路养护等项目的实施。本文就公路养护小修工程内部控制中存在的问题进行分析,并提出相应的解决对策,具有一定的实践价值。
Minor repair construction is a key component of road maintenance work. Minor repairs may be used in the normal maintenance of subgrade, pavement and road-related auxiliary buildings to restore the normal quality of roads and maintain good transport functions. At present, there are many problems in the internal control of most road maintenance enterprises in our country, which leads to the poor effect of internal control of enterprises and the inability to effectively control the internal environment, risk, financial accounting and other aspects of enterprises, thus directly affecting the maintenance of highways, Conservation and other projects. This paper analyzes the existing problems in the internal control of the minor maintenance project of the road maintenance and puts forward the corresponding solutions and has certain practical value.