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我国加入WTO后,经济发展突飞猛进,公路施工企业面临着激烈的竞争。如何在众多的竞争对手中脱颖而出,立于不败之地,已经成为公路施工企业所面临的严峻问题。对此,建立适合公路施工企业的财务内部会计控制体系显得十分必要。将施工企业内部会计控制与施工的进度、质量、安全等因素综合考虑,才能实现效益最大化的目标。
After China’s accession to the WTO, economic development by leaps and bounds, highway construction companies are facing fierce competition. How to stand out in many competitors and remain invincible has become a serious problem faced by highway construction enterprises. In this regard, it is very necessary to establish a financial internal accounting control system suitable for highway construction enterprises. The construction enterprise internal accounting control and construction progress, quality, safety and other factors into account, in order to achieve the goal of maximizing benefits.