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建筑施工企业内部控制和风险管理对企业的经营和发展有着重要意义,两者之间相辅相成,相互依赖。随着市场需求的不断变化,风险管理视角下的企业内部控制体系构建是施工企业经营和发展的需要。本文将在简单阐述风险管理视角下的企业内部控制的意义与内涵的基础上,以工程施工为例,着重探讨如何实现建筑施工企业内部控制体系的构建。
The internal control and risk management of construction enterprises are of great significance to the operation and development of enterprises. The two are mutually reinforcing and interdependent. With the ever-changing market demand, the construction of internal control system under the perspective of risk management is the need of construction enterprises to operate and develop. This article will briefly elaborate on the meaning and connotation of internal control under the perspective of risk management. Taking construction as an example, this paper will focus on how to realize the construction of internal control system of construction enterprises.