建筑施工企业内部控制现状分析

Analysis of the Current Situation of Internal Control in Construction Enterprises

现阶段,随着市场经济的不断发展,我国建筑施工企业的竞争越发激烈,企业生存压力加大。在新的发展环境下,建筑施工企业要重视内部控制,调整市场运营管理策略,制定与企业现状相符的战略目标以提高内部运营管理水平。基于此,文章梳理了建筑施工企业实施内部控制的意义,并以中国中铁股份有限公司的内部控制系统为例,分析了现下建筑施工企业内部控制存在的缺陷,并提出了改进建议,以期为建筑施工企业的发展提供参考。

At the present stage,with the continuous development of market economy,the competition of construction enterprises in China is becoming more and more fierce,and the survival pressure of enterprise is increasing.In the new development environment,construction enterprises should pay attention to internal control,adjust market operation management strategies,and formulate strategic objectives consistent with the current situation of enterprises to improve the level of internal operation and management.Based on this,this paper combs the significance of the implementation of internal control in construction enterprises,then takes the internal control system of China Railway Co.,Ltd.as an example to analyze the shortcomings of internal control of construction enterprises,and puts forward suggestions for improvement,hoping to provide reference for the development of construction enterprises.