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由于工程管理策略和经营方式不同,出现了不同层面的经营和财务风险,而对这些风险的控制,施工企业往往侧重于业务层面的内部控制而忽略企业层面的内部控制。建筑施工行业是一个劳动密集、质量控制难度高且要求资源整合能力十分强的行业,在不断发展过程中,由于各自工程管理策略和经营方式不同,出现了不同层面的经营和财务风险,而对这些风险的控制,往往侧重于业务层面的内部控制而忽略企
Due to different management strategies and operating modes, different levels of operating and financial risks have emerged. For the control of these risks, construction enterprises tend to focus on the internal control at the business level and ignore the internal control at the enterprise level. The construction industry is a labor-intensive, high-quality and difficult to control the quality of resources and the ability to integrate very strong industry, in the continuous development process, due to their different project management strategies and modes of operation, there are different levels of business and financial risks, and Control of these risks tends to focus on internal controls at the business level while ignoring them