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由于受到一些主观与客观因素的影响,在建筑施工企业内部会计控制方面,还存在着一些需要改善的问题,建筑施工企业没能够充分认识到实行内部会计控制对于企业发展的重要性,甚至在一些建筑施工企业当中,还没有建立起此项制度。即使一些已建立内控制度的企业,其制度也存在一定的不足。文章就目前建筑施工企业内部会计控制所存在的问题进行了分析,提出了一些有参考性的对策。
Due to some subjective and objective factors, there are still some problems to be improved in the internal accounting control of construction enterprises. The construction enterprises can not fully understand the importance of implementing internal accounting control for the development of enterprises, even in some Among construction enterprises, this system has not been established yet. Even some enterprises that have established an internal control system have some deficiencies in their systems. The article analyzes the existing problems in the internal accounting control of the construction enterprises and puts forward some countermeasures.