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建立和实施良好的企业内部控制规范体系,有助于提升企业管理水平和风险防范能力,提高经营效能,促进企业实现发展战略。目前,从我国建筑施工企业财务内部控制的实施来看,缺少科学设计以及相关运行不完善等问题也时有发生。在企业治理过程中,按照国家要求和企业实际特性,以及运行中存在的问题,制订并改进企业财务控制机制使其发挥有效作用,具有非常重要的意义。
Establishing and implementing a well-regulated system of internal control of enterprises will help to enhance the level of enterprise management and risk prevention capabilities, enhance operational efficiency and promote the development strategy of enterprises. At present, from the implementation of financial internal control of China’s construction enterprises, the problems of lack of scientific design and related imperfections also occur from time to time. In the course of corporate governance, it is of great significance to formulate and improve the corporate financial control mechanism to play an effective role in accordance with the requirements of the state and the actual characteristics of the enterprise as well as the problems in operation.