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交通运输是国民经济的基础,是经济发展的先导性产业。在交通运输系统中,高速公路运输又发挥着最为重要的作用。作为高速公路施工中一项非常基础与技术性的工作,高速公路企业内部会计控制制度建设既影响着高速公路工程的造价,又影响着高速公路的质量。所以施工单位要加强高速公路建设过程中的管理控制工作,重视会计控制制度的创新及人员的管理,为严格把关各环节工作的开展打好基础,对施工过程实施有效的财务监督及控制。本文立足于现阶段高速公路企业内部会计控制制度管理现状,着重分析高速公路企业内部会计控制制度的水平提升策略。
Transportation is the foundation of the national economy and the leading industry in economic development. In the transportation system, freeway transport plays the most important role. As a very basic and technical work in expressway construction, the construction of expressway enterprise internal accounting control system not only affects the cost of expressway construction, but also affects the quality of expressway. Therefore, the construction unit should strengthen management and control in the process of expressway construction, pay attention to the innovation of accounting control system and personnel management, lay a solid foundation for strictly carrying out all aspects of work, and implement effective financial supervision and control over the construction process. This article is based on the current status of expressway enterprise internal accounting control system management status, focusing on analysis of expressway enterprise internal accounting control system level to enhance strategy.