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内部控制是伴随着社会经济发展到一定阶段的必然产物,更是现代企业、事业单位组织与管理的一种重要手段,还是保证经济管理工作的重要基础环节。因此,构建与完善企业、事业单位内部控制制度,将有效防范各种舞弊行为的发生、减少不必要的损失、保障单位组织内部的资产安全与完整。内部控制近年来逐渐受到越来越多单位的高度关注与重视。很多企业在内部控制的广泛应用下已经取得了良好的成就。本文将就建筑企业内部会计控制中的问题进行详细剖析,并努力探寻完善建筑企业内部控制的有效措施,以期为促进我国建筑企业的发展提供保障。
Internal control is an inevitable outcome accompanied by the social and economic development to a certain stage. It is also an important means of organizing and managing modern enterprises and institutions. It is also an important basic link in ensuring economic management. Therefore, establishing and perfecting the internal control system of enterprises and institutions will effectively prevent the occurrence of various kinds of fraud, reduce unnecessary losses, and ensure the safety and integrity of assets within the unit organization. In recent years, internal control has been receiving more and more attention and attention from more and more units. Many enterprises have made good achievements under the extensive application of internal control. This article will conduct a detailed analysis of the problems in the accounting control of construction enterprises, and strive to explore effective measures to improve the internal control of construction enterprises with a view to providing protection for the development of China’s construction enterprises.