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建立和完善企业内部控制体系一直是施工企业改革的重头戏,而内部会计控制则是内部控制的重中之重,对加强会计监督、提高会计信息质量,提高管理效率具有重要作用,也是衡量单位经营管理水平的重要标志。本文通过阐述和分析我国施工企业内部会计控制的特点及其现状,对施工企业内部会计控制制度的构建提出了见解,旨在推进企业会计内控机制的构建和完善。
Establishing and perfecting enterprise internal control system has always been the highlight of construction enterprise reform, while internal accounting control is the most important part of internal control. It plays an important role in strengthening accounting supervision, improving the quality of accounting information and improving management efficiency. It is also a measure of unit operation Important indicator of management level. This essay expounds and analyzes the characteristics and current situation of internal accounting control in construction enterprises in our country, and puts forward some opinions on the construction of internal accounting control system in construction enterprises so as to promote the construction and improvement of internal accounting control mechanism.