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“营改增”后时代建筑集团内部控制的完善 被引量:2

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摘要 "营改增"落地实施至今,政府对建筑业"营改增"的宏观调控仍在继续,建筑集团面对应接不暇的调控政策及遍地林立的分、子公司该如何应对其带来的挑战和风险?"打铁还需自身硬",建筑集团只有强化和完善其本身的内部控制以适应政策及经济环境的变化,才能在这场税制改革中继续保持健康有序的发展。文章通过分析"营改增"后时代建筑集团内部控制的主要变化来发现集团内部控制面临的主要问题,并提出完善内部控制的相应措施。
作者 席恒辉
出处 《中国市场》 2018年第26期133-135,共3页 China Market
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