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随着国家新型城镇化规划战略的实施,建筑施工企业迎来了难得的发展机遇,同时也面临着激烈的竞争,但如何在竞争保持健康发展是建筑施工企业在现阶段需要考虑的问题。虽然我国建筑施工企业在发展过程中已经普遍使用内部控制体系,但仍然存在不完善之处,因此构建完善适合建筑施工企业的内部控制体系具有非常重要的意义。本文从建筑施工企业的经营特点出发,并就其内部控制体系存在的问题提出具体建议,以进一步完善建筑施工企业内部控制,挺高企业的竞争力。
With the implementation of the national new urbanization planning strategy, construction enterprises have ushered in a rare opportunity for development as well as fierce competition. However, how to maintain a healthy development in competition is a problem to be considered by construction enterprises at this stage. Although China’s construction enterprises in the development process has been widely used internal control system, but there are still imperfections, so to build and perfect the internal control system for construction enterprises is of great significance. In this paper, starting from the operating characteristics of construction enterprises, and specific issues on the internal control system to make specific recommendations to further improve the internal control of construction enterprises, quite high competitiveness of enterprises.