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自2008年5月22日,财政部联合审计署等五部委共同下发《企业内部控制基本规范》以来,内部控制已普遍受到我国企业的重视。但是,施工企业的内控效果却始终不佳,内控运行长期处于低水平状态,而且内部管理方式也较为粗放。鉴于此,本文以施工企业为视角,针对施工生产中的薄弱环节,以内控制度和运行机制为研究内容,对其展开讨论和分析,并提出相关建议和措施。
Since May 22, 2008, the Ministry of Finance and the Joint Audit Commission and other five ministries jointly issued the “Basic Norms for Internal Control”, the internal control has been generally valued by our enterprises. However, the internal control effect of construction enterprises has always been poor, internal control operation at a low level for a long time, but also more extensive internal management. In view of this, this article takes the construction enterprise as the angle of view, aiming at the weak links in the construction and production, taking the internal control system and operating mechanism as the research contents, discussing and analyzing it, and putting forward relevant suggestions and measures.