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建筑施工企业工程项目分布广泛、经营模式多样、组织层级复杂,使得企业内部控制建设存在较大的难度。笔者认为,应从流程梳理和风险控制角度加强建筑施工企业的内部控制。(一)对照标准、整理制度、梳理流程1.确定组织机构,制订建设方案。按照“领导重视、中层主导、骨干参与”的原则,确定以企业负责人挂帅,工程、财务、战略、审计、人力资源等部门负责人和技术骨干组成的组织机构。审计或财务部门可作为牵头部门,组织相关人员熟悉内部控制规范,对照内部控制应用指引规定的内容、目标、控制程序和控制要求,制订出本企业的内部控制
Construction projects are widely distributed projects, business models and diverse levels of organizational complexity, making the building of enterprise internal control there is a greater difficulty. In my opinion, we should strengthen the internal control of construction enterprises from the perspective of flow control and risk control. (A) control standards, organize the system, sort out the process 1 to determine the organizational structure, the development of construction programs. In accordance with the principle of “leading value, middle-level leadership, key personnel participation”, we shall determine the organizational structure consisting of the person in charge and technical backbone who are in charge of enterprises, engineering, finance, strategy, auditing and human resources. The audit or finance department may take the lead department and organize related personnel to familiarize themselves with the internal control rules and control the internal control of the enterprise according to the contents, objectives, control procedures and control requirements of the application guideline of internal control