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随着中国市场的逐步对外开放和国家关于企业“走出去”战略的渐次推进,EPC总承包模式在建设项目中逐步扩大,如何在此种模式下完善单位内部会计控制风险成为企业面前的难题。内部会计控制管理制度的建立与完善,是对本身会计制度的完善和发展,本文对在EPC基建模式下业主单位内部会计控制的现状、问题进行了分析,并利用内部会计控制理论,对分析存在的问题进行优化设计,使之既能有效地规范公司的经济业务活动,又能节约控制成本。
With the gradual opening-up of the Chinese market and the gradual promotion of the state’s strategy of “going global”, the EPC general contracting model has been gradually expanded in construction projects. How to improve the internal accounting control risk in the unit becomes the front of the enterprise problem. The establishment and improvement of the internal accounting control management system is the perfection and development of its own accounting system. This paper analyzes the status quo and problems of the internal accounting control of the owner unit under the EPC infrastructure model. By using the internal accounting control theory, The problem of optimal design, so that it can effectively regulate the company’s economic activities, but also save control costs.