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随着我国建筑市场进一步开放和规范,建筑施工企业竞争越来越激烈,企业的盈利与生存空间不断受到挤压。由于建筑施工行业具有规模大、周期长、项目分散等特征,资金问题无疑是制约其生存与发展的重要因素之一。施工项目部作为施工企业派驻施工现场施工和管理的机构,负责与甲方协调、分包合同签订、材料采购等,是资金流入与流出企业的一个关口,如何加强对项目部资金活动的监控,确保资金安全,提高资金使用效率,是施工企业内部控制的重点。
With the further liberalization and standardization of the construction market in our country, competition among construction enterprises is getting more and more intense. The profits and living space of enterprises are constantly being squeezed. As the construction industry has the features of large scale, long period and scattered projects, the funding problem is undoubtedly one of the important factors that restrict its survival and development. The construction project department, as the construction site construction and management agency stationed by construction enterprises, is responsible for coordinating with Party A, signing subcontracting contracts and purchasing materials. It is a gateway for the inflow and outflow of funds and how to strengthen the monitoring and control over the fund activities of the project department. To ensure the safety of funds, improve the efficiency of the use of funds, is the focus of internal control of construction enterprises.