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依据财政部颁布的《内部会计控制规范》、《企业会计准则》,本文针对公路施工单位内部会计控制制度建设中存在的问题,系统地提出公路施工单位内部会计控制制度创新的基本要求和重点内容,对指导我国公路施工单位加强会计监督,强化内部会计控制,提升核心竞争力,控制成本费用具有十分重要的意义。有助于我国公路施工单位在创新本单位内部会计控制制度时提供借鉴。
According to “Internal Accounting Control Norms” and “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance, this paper systematically puts forward the basic requirements and key contents of innovating the internal accounting control system of highway construction units in light of the problems existing in the construction of internal accounting control system of highway construction units. It is of great significance to guide our highway construction units to strengthen accounting supervision, strengthen internal accounting control, enhance core competitiveness and control costs and expenses. Which will help our highway construction units to provide reference for innovating their own internal accounting control system.