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内部控制分为管理控制和会计控制,其目的就是促进管理层实现经营方针和目标,保护资产的安全完整,保证业务信息和会计资料的真实性和完整性,对于施工企业来说,内部控制起着同样重要的作用。但是由于施工企业工作的特殊性,以及目前大部分的施工企业都是低价中标,为维持正常运转,企业从各个方面压缩成本,相应的内部控制也受到了影响,除了固有的局限性,还出现了诸多的缺陷,在此,笔者对目前施工单位内部财务控制存在的问题及改进的措施提出几点思考。
The internal control is divided into management control and accounting control. Its purpose is to promote management to achieve the operating principles and objectives, to protect the safety and integrity of assets, to ensure the authenticity and integrity of business information and accounting information. For construction enterprises, the internal control The same important role. However, due to the particularity of the work of construction enterprises and the fact that most of the construction enterprises now win the bidding ceremony at a low price, in order to maintain normal operation, the enterprises reduce the costs from all aspects and the corresponding internal control has also been affected. In addition to the inherent limitations, A lot of defects appeared. In this paper, the author put forward some thoughts on the problems existing in the internal financial control of the construction unit and the measures for improvement.