论国有建筑企业的内部控制

加强建筑企业的内部控制,有着十分重大的现实意义。近年来,建筑企业每年承揽任务、完成产值额急速增高,但与之相对应的却是企业的盈利水平持续走低。笔者认为出现此种现象,除了要考虑市场竞争激烈、建筑材料价格波动等外部因素外,还应当从国有建筑企业管理的粗放、管理岗位职能控制的失效等方面进行深刻的反思,研究如何通过规范内部控制管理,提高效率、降低成本、堵塞漏洞,从而增强国有建筑企业的行业竞争力。本文主要从建筑企业内部存在的问题、解决的对策以及意义三方面进行阐述。

Strengthen the internal control architecture has great practical significance. In recent years, the construction industry to contract task, the complete output volume increased rapidly. Correspondingly it is the continuing low level of profitability. In my view, this kind of phenomenon, in addition to considering an intensely competitive market, external factors such as fluctuations in the prices of building materials, from the management of state-owned enterprises should also be extensive construction and management positions in areas such as the failure to control the functions of deep reflection study of how to regulate the internal control and management to improve efficiency and reduce cost, plug the loopholes, thereby enhancing the competitiveness of state-owned construction enterprises. This paper mainly from the construction enterprise, and the significance of the countermeasures three elaborate.