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建筑行业因其自身的产业特性,具有资金投入量大、资金密集、资金周转较慢等特点,这些特点使建筑行业的企业财务内部控制问题成为内部管理的一大难题。随着市场经济的不断发展,企业逐渐意识到内部控制对企业长期平稳发展的重要性,对其的关注度持续升高。本文对当下集团在资金内部控制方面存在的问题进行了分析,希望对建筑企业的集团内部控制有所帮助。
Due to its own industrial characteristics, the construction industry has the characteristics of large capital investment, capital intensive and slow capital turnover. These characteristics make the internal financial control of the construction industry become a major problem of internal management. With the continuous development of market economy, enterprises are gradually aware of the importance of internal control to the long-term and steady development of the enterprise, and the degree of concern to them continues to rise. This paper analyzes the current problems in the internal control of the group of funds, hoping to help the construction group’s internal control.