摘要
企业的持久健康发展,离不开良好的内部控制管理。尤其对于建筑施工企业来说,其建筑施工项目任务繁重、区域广泛、管理程序复杂、建设周期长,倘若企业内部控制管理杂乱无序,容易投入大量的无效成本,严重影响公司的资金使用质量和效率。那么,建筑施工企业如何科学有效地进行内部控制管理,成为必要而又迫切解决的难题。
The sustained and healthy development of enterprises is inseparable from good internal control management.Especially for construction enterprises,the construction project task is heavy,the area is wide,the management process is complex,and the construction period is long.If the internal control management of the enterprise is disorderly,it is easy to invest a large amount of invalid costs,which seriously affects the quality and efficiency of the company's capital use.So,how to scientifically and effectively carry out internal control management in construction enterprises has become a necessary and urgent problem.
作者
李智
LI Zhi(Chengdu Dazhong Landscape Co.,Ltd.,Chengdu 610045,China)
出处
《价值工程》
2021年第7期13-14,共2页
Value Engineering
关键词
建筑施工企业
内部控制
风险
construction enterprise
internal control
risk