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2008年5月财政部联合其他4个部委颁发了《企业内部控制基本规范》,2010年4月又颁发了《企业内部控制应用指引》。前者明确了内部控制五要素,为企业规范内部控制,提高经营管理水平和风险防范能力指明了方向,后者则对企业内部控制具体实施的环节和各环节存在的风险及应对措施做出了详细阐述,为企业内部控制指明了道路。而近年来建筑行业持续低迷,竞争日益剧烈,市场环境却不容乐观——工程难接款难收的局面尤为突出,客观上要求建筑企业提高自身经营管理水平,尤其是要不断优化财务管理模式,加强企业财务内部控制,以应对企业自身面临的各种财务风险。本文将简要分析建筑企业财务内部控制工作中主要存在的问题,以及优化财务内部控制工作应该采取的措施。
In May 2008, the Ministry of Finance and the other 4 ministries and commissions jointly issued the “Basic Norms for Internal Control of Enterprises”. In April 2010, they issued the “Guide for the Application of Internal Control of Enterprises”. The former clearly defined the five elements of internal control and pointed out the direction for enterprises to standardize their internal control and improve their management and risk prevention capabilities. The latter made detailed explanations on the specific implementation of internal control and the risks and countermeasures in various aspects Elaborated, pointed out the way for the enterprise internal control. In recent years, the construction industry continues to downturn, the competition is fiercer and fiercer, and the market environment is not optimistic - projects are difficult to pay the situation is particularly outstanding, objectively requires construction companies to improve their own management level, in particular, to continuously optimize the financial management model, Strengthen the internal financial control of enterprises to deal with the various financial risks facing the enterprises themselves. This article will briefly analyze the main problems existing in the financial internal control of construction enterprises and the measures that should be taken to optimize the financial internal control.