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随着市场经济体系的初步建立和运行,我国建筑施工企业经过多年改制,目前逐渐步入公司化的正规运作,需要现代企业管理理论和实践作为指引。内部控制作为企业管理的重要措施,规范着企业的管理行为,有助企业发展战略和财务战略的实现。本文阐述了施工企业风险种类及其成因,根据内部控制理论和工作实践,提出施工企业财务风险控制的具体建议,希冀使财务风险尽可能降到最低。
With the initial establishment and operation of the market economy system, China’s construction enterprises after years of restructuring, now gradually into the corporatization of the formal operation, the need for modern business management theory and practice as a guide. As an important measure of enterprise management, internal control standardizes the management behavior of enterprises and helps the realization of enterprise development strategy and financial strategy. This paper describes the risk types and causes of construction enterprises. According to the theory and practice of internal control, puts forward specific suggestions on the control of construction enterprises’ financial risks in the hope of minimizing the financial risks as far as possible.