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伴随着我国社会主义市场经济的飞速发展,我国的建筑行业也呈现出一派欣欣向荣的景象,尤其是最近一段时期,我国建筑企业的发展是突飞猛进的。然而,建筑企业在迅猛发展的同时,其内部管理存在的一些问题也日益显现出来,内部会计控制问题就是其中之一。基于这一现状,笔者就我国建筑企业内部会计控制问题进行深入分析与论述。文章首先阐述了加强企业内部会计控制的必要性,继而分析了我国建筑企业内部会计控制存在的一系列问题,然后提出了完善我国建筑企业内部会计控制制度的对策措施,最后对全文进行了总结,以期能够对我国当前广大建筑企业的持续健康发展提供一点可借鉴之处。
With the rapid development of China’s socialist market economy, China’s construction industry has also shown some thriving scene, especially in the recent period, the development of China’s construction enterprises is by leaps and bounds. However, with the rapid development of construction enterprises, some problems existing in its internal management have become increasingly apparent. The problem of internal accounting control is one of them. Based on this situation, the author conducts in-depth analysis and discussion on the internal accounting control in China’s construction enterprises. The article first elaborates the necessity of strengthening the internal accounting control in the enterprise, then analyzes a series of problems existing in the internal accounting control of the construction enterprise in our country, then puts forward the countermeasures to improve the internal accounting control system of the construction enterprise in our country, finally concludes the full text, With a view to providing a reference to the sustainable and healthy development of the vast majority of construction enterprises in our country.