电力施工企业内部控制现状探析及对策研究

Study on Current Situation and Counter-measures of Internal Control of Power Construction Enterprise

由于经济与企业制度环境、执行人员、内部审计等因素影响,电力施工企业在内部控制方面存在意识淡薄、制度滞后、执行不力、审计乏力、预算不够规范等问题,鉴于此,应采取如下措施:注重内部控制制度的设计和创新;注重法制教育,采取严惩重奖相结合的内部激励机制;鼓励会计人员多方式自学,重视内控人员的选用,坚持岗位定期轮换制度;加强内部审计的作用,促进内部审计质量水平的提高;全面发挥预算控制作用,确保发挥预算的控制力和约束力。

Due to the influence from the economy,institutional environment,executive staff and internal audit,in power construction companies ,there exist problems like weak legal consciousness,lag-behind of institutional system,ineffectiveness in execution and audit,and nonstandard budgeting. The study thus points out that the following measures can be applied to regulate the internal con laying stress on the design and innovation of internal control system lishing trol of power construction companies,e.g. ;strengthening legal education and estabmechanism with severe punishment as well as substantial rewards;encouraging multi-way self-studies of accounting staff, paying attention to the selection of internal control personnel and adhering to the periodic rotation of different positions;reinforcing the roles of internal audit and enhancing the quality of internal audit;comprehensively improving the functions of budget control and ensuring the control and restrain of budgeting.