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在社会经济发展时期,市场竞争日益残酷,激烈,我国建筑企业同样也面临着巨大的威胁和压力,企业的利润空间也在不断的被压缩,究其原因就是建筑企业内部控制不够严格、规范。完善且高效的企业内部控制体系不仅可以保证会计信息的真实准确,还可以有效控制企业生产经营成本,提高建筑企业经营效益。因此如何健全并强化建筑企业内部控制工作已经成为新时期企业发展的重点工作内容。
In the period of social and economic development, the market competition is increasingly cruel and fierce. The construction enterprises in our country also face huge threats and pressures. The profit margins of enterprises are constantly being compressed. The reason is that the internal control of construction enterprises is not strict and standardized. Perfect and efficient enterprise internal control system can not only ensure the true and accurate accounting information, but also can effectively control the production and operation costs and improve the operating efficiency of construction enterprises. Therefore, how to improve and strengthen the internal control of construction enterprises has become the key content of the enterprise development in the new period.