论文部分内容阅读
世纪之初,我国的经济体制改革正处于向市场经济转轨、与世界经济接轨的关键时期,其实、完整的会计信息对维护市场经济秩序和促进社会经济的发展尤为重要。本文首先分析了施工企业内部控制主要存在的问题,其次,从施工企业内部控制要坚持制衡性原则;完善企业法人治理结构;加强预算(收支计划)管理等方面就施工企业如何加强内部控制提出了自己的建议和看法,具有一定的参考价值。
At the beginning of this century, China’s economic structural reform is in a crucial period of transition to a market economy and to the world economy. In fact, complete accounting information is particularly important for maintaining the market economic order and promoting social and economic development. This article first analyzes the main problems existing in the internal control of construction enterprises, and secondly, puts forward some suggestions on how to strengthen the internal control in the construction enterprises from the aspects of internal control of construction enterprises adhere to the principle of checks and balances; improve corporate governance structure; and strengthen budget (revenue and expenditure plan) Their own suggestions and views, with some reference value.