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加强与完善建筑施工企业内部控制,是当今建筑施工企业最为关注的课题之一。建筑施工企业应当注重其内部控制制度,尤其是内部会计控制制度建设,它对建筑施工企业提高企业内部控制的效率,在新形势下实现其经营目标有重要意义。
Strengthening and improving the internal control of construction enterprises is one of the most concerned issues of construction enterprises today. Construction enterprises should pay attention to its internal control system, especially the construction of internal accounting control system. It is of great significance for building construction enterprises to improve the efficiency of internal control and realize their business objectives in the new situation.