建设工程项目内部控制问题研究

Research on the Internal Control of Construction Engineering Project

中国建设工程项目仍存在着投资行为不规范、经济效益差、违法违纪现象较多等问题,造成这些问题的根本原因就是内部控制制度的不完善,内部控制管理手段相对滞后。面对变幻莫测的市场,企业必须改变经营观念,以市场为导向,加强企业内部控制,努力提高经济效益。在分析建设工程项目内部会计控制现状的基础上,进一步指出完善内部会计控制的对策。

Construction projects in China nowadays have the problems of incorrect of invest- ment behaviors, low economic efficiency, and the break of laws. The root of the problems lies in the imperfection of internal control System, and its lack of effective management methods. Enter- prises should be market- oriented, strengthen its internal control, and improve its economic effi- ciency. The paper provides countermeasures of perfecting internal accounting control based on the tentative analysis on status quo of internal accounting control of construction engineering project.