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随着市场经济的发展,公路施工企业面临的竞争越来越激烈,要确保其在瞬息万变的市场环境中站稳脚跟并取得一定的经济效益,就必须强化内部约束机制,建立和完善内部会计控制制度,形成一个自我协调、制约和检查的机制。本文在结合了公路施工企业的特点的基础上,对公路施工企业的内部会计控制进行探索和研究,以增强公路施工企业的核心竞争力和适应市场经济的能力。
With the development of market economy, the competition faced by highway construction enterprises is more and more fierce. To ensure that they have a firm foothold and achieve certain economic benefits in the rapidly changing market environment, it is necessary to strengthen the internal restraint mechanism and establish and improve the internal accounting control System, forming a self-coordination, control and inspection mechanism. Based on the characteristics of highway construction enterprises, this paper explores and studies the internal accounting control of highway construction enterprises in order to enhance the core competitiveness of highway construction enterprises and to adapt to the market economy.