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现阶段我国建筑业快速发展,在建筑材料的使用、施工方法、工作方式等方面较传统建筑业都有了显著变化。建筑业竞争日趋剧烈,大部分的建筑业都存在负债率高于利润率的矛盾,这在一定程度上致使建筑业内部的财务监管与控制占据着越来越重要的位置。本文从建筑业财务监管与内控的现状出发,深入探析财务监管问题以及内部控制问题的根源,并提出与之相应的解决对策,以期完善我国建筑业财务监管与内控控制机制,促进建筑行业的健康快速发展,为我国市场经济增长注入更强的活力。
At this stage of rapid development of China’s construction industry, in the use of building materials, construction methods, methods of work and other aspects of the construction industry has changed significantly compared with the traditional. The competition in the construction industry is getting more and more intense. Most of the construction industry has the contradiction of the debt ratio being higher than the profit rate, which has caused the financial regulation and control within the construction industry occupying an increasingly important position to a certain extent. Based on the status quo of financial supervision and internal control in construction industry, this paper deeply analyzes the root causes of financial supervision and internal control problems and puts forward corresponding solutions to improve the financial supervision and internal control mechanism in China’s construction industry and promote the health of construction industry Rapid development, in order to inject more vitality into the market economic growth in our country.