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随着市场经济的逐步深化,公路施工企业面临的竞争日益加剧,强化企业内部管理与控制,降低成本费用,提高公路施工企业的经济效益,是其保持竞争优势的关键所在。对此,笔者从公路施工企业内部会计控制入手,分析现阶段公路施工企业内部会计控制存在的问题,同时对如何加强公路施工企业内部会计控制提供了建议。
With the gradual deepening of market economy, the competition faced by highway construction enterprises is aggravating day by day. The key to maintaining competitive advantage is to strengthen internal management and control, reduce costs and improve the economic benefits of highway construction enterprises. In this regard, the author starts with the internal accounting control of highway construction enterprises, analyzes the problems existing in the internal accounting control of highway construction enterprises at the present stage, and provides suggestions on how to strengthen the internal accounting control of highway construction enterprises.