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在我国,随着市场经济的进一步发展,公路施工行业市场竞争加剧,必要的内部会计控制体系已经逐渐形成,但在实际推行中,目前公路施工企业内部会计控制仍然存在诸多弊端。本文主要就我国公路施工企业内部会计控制存在的不足之处做简要研讨,借以指出公路施工中加强企业内部管理与控制必要性及其对于企业自身乃至社会主义现代化建设的重要性。
In our country, with the further development of market economy, the market competition in highway construction industry is aggravating. The necessary internal accounting control system has gradually taken shape. However, in actual implementation, there are still many drawbacks in the internal accounting control of highway construction enterprises. This paper mainly discusses the shortcomings of the internal accounting control of the highway construction enterprises in our country, in order to point out the necessity of strengthening the internal management and control of the highway construction and its importance to the enterprise itself and even the socialist modernization.