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企业内部控制制度是社会经济发展到一定阶段的产物,是现代化企业管理的重要手段。建筑安装企业有其自身的特殊性,建筑工程的实施是一个复杂的过程,投资大,建设工期长,建筑安装企业更加应该加强内部控制,降低风险。企业应根据自身经营规模、企业资源配置和生产能力,结合内外部环境建立符合现代管理要求的内部组织结构,完善企业内部控制制度。但由于各种主客观因素的影响,目前建筑安装企业内部控制制度还存在很多亟待解决的问题,制约了内控制度效用的发挥。
The internal control system of an enterprise is the product of a certain stage of social and economic development and an important means of modern enterprise management. Construction and installation companies have their own particularity, the implementation of construction projects is a complex process, large investment, long construction period, construction and installation enterprises should further strengthen internal control and reduce risk. Enterprises should, based on their own scale of operation, allocation of corporate resources and production capacity, combine internal and external environment to establish an internal organizational structure that meets the requirements of modern management and improve the internal control system of enterprises. However, due to the influence of various subjective and objective factors, there are still many problems to be solved in the internal control system of construction and installation enterprises, which restrict the effectiveness of internal control system.