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随着我国社会主义市场经济体制的不断完善,我国建筑施工企业的规模在不断壮大,施工技术在不断提高,但是我国建筑施工企业的经营管理水平还处于相对落后的状态。并且,建筑业的经营周期长,面临的经营风险也大。在经营风险及市场竞争的双重压力下,建筑施工企业应运用科学的现代企业管理理念来管理自己的企业。企业内部控制制度作为现代企业管理的重要武器,对于企业建立完善的自我约束机制、提高经济效益发挥着重要的作用。因此,建立完善的建筑施工企业内部控制制度变得尤为重要。
With the constant improvement of the socialist market economy system in our country, the scale of construction enterprises in our country is constantly expanding and the construction technology is improving constantly. However, the management level of China’s construction enterprises is still relatively backward. Moreover, the construction industry has a long operating cycle and a large operating risk. Under the dual pressures of operational risk and market competition, construction enterprises should use the scientific concept of modern enterprise management to manage their own businesses. As an important weapon of modern enterprise management, the internal control system of an enterprise plays an important role in establishing perfect self-restraint mechanism and improving economic efficiency. Therefore, the establishment of a sound internal control system of construction enterprises has become particularly important.