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随着建筑行业竞争的日趋激烈,内部控制体系的建立健全成为建筑施工企业加强自身经营管理,提高市场竞争力,抵抗各类风险的重要途径。由于建筑施工企业具备生产周期长、投资金额大、产品质量不确定性强等特点,所以加强内部控制建设对于强化企业经营薄弱环节控制,规范企业经营行为,促进企业项目的顺利实施有着至关重要的作用。本文在阐述建筑施工企业内部控制建设的重要意义基础上,对当前建筑施工企业内部控制存在的问题及加强建设的措施进行探究。
With the increasingly fierce competition in the construction industry, the establishment and improvement of the internal control system have become an important way for construction enterprises to strengthen their own operation and management, enhance their market competitiveness and resist various types of risks. Due to the characteristics of long-term production cycle, large amount of investment, and high product quality uncertainty, strengthening construction of internal control is very important for strengthening the control of weak links in enterprises, standardizing the operation of enterprises and promoting the smooth implementation of enterprise projects Role. On the basis of expatiating the significance of internal control construction in construction enterprises, this article probes into the existing problems in internal control of construction enterprises and measures to strengthen construction.