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针对建筑企业目前内部控制制度存在的问题,如内部控制建设最终谁负责的问题不明确、法人治理结构不规范,内部控制制度缺乏相应的内部监督、内部控制制度,缺乏相应的外部审计监督等问题,提出完善内部控制制度的措施。有效的内部会计控制是建筑企业内部控制的核心。它不仅能提高会计信息质量,保护资产的安全、完整,促使资源的合理配置,提高劳动生产率,而且能防范和发现建筑企业内部和外部的欺诈行为。切实加快推进建筑企业内部会计控制建设,已是大势所趋,潮流所向。
In view of the problems existing in the current internal control system of construction enterprises, such as the problem of who is responsible for the construction of the internal control system in the end, the non-standard structure of the corporate governance, the lack of corresponding internal supervision and the internal control system, the lack of corresponding external audit supervision and other issues in the internal control system , Put forward measures to improve the internal control system. Effective internal accounting control is the core of internal control of construction enterprises. It can not only improve the quality of accounting information, protect the safety and integrity of assets, promote the rational allocation of resources and improve labor productivity, but also prevent and detect fraud inside and outside construction enterprises. Practically accelerating the construction of internal accounting control in construction enterprises is the trend of the times and the trend.