建筑企业内部控制研究

The internal control system of construction enterprise

通过分析建筑企业的生存环境,提出实施内部控制的重要性。应调整组织结构,重视对会计人员和货币资金的内部控制,加强对关键流程和风险的监督,优化内部控制环境,规范建筑企业经营行为,以提高经济效益,保证企业的长期发展。

This paper analyzed both the conditions for construction enterprise＇ s survival and development and the importance of internal control. It is necessary for a construction enterprise to adjust the organization, manage the accountants and control the internal funds. In order to achieve better economic efficiency and ensure a better development, a construction enterprise needs to further monitor the key procedures and the potential risks, optimize internal conditions and regulate its business dealings.