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施工企业属于资金不合理流失的高危企业,在项目实施阶段为了保障项目的顺利进行,在遇到计划不周详或客观阻力造成的,材料需要临时购买或项目资金被不合理使用的情况并不少见,在新政策下,这些行为不仅会给施工企业带来税负风险、财务风险还会带来严重的经营风险。据此,本文从内部审计的角度对施工企业所面临的风险进行分析,充分发挥内部审计作用为施工企业提供相应的降本增效措施,以期研究结果能为施工企业的风险管理提供一定的指导性建议。
Construction enterprises belong to high-risk enterprises with unreasonable loss of funds. In the project implementation stage, in order to ensure the smooth progress of the project, it is not uncommon for the materials to be bought temporarily or the funds of the project are used illegally in case of unscheduled or objective resistance Under the new policy, these behaviors not only bring the tax burden to construction enterprises, but also bring serious business risks to financial risks. Therefore, this article analyzes the risks faced by construction enterprises from the perspective of internal auditing, and gives full play to the role of internal audit to provide corresponding cost reduction and efficiency measures for construction enterprises in the hope of providing some guidance for the risk management of construction enterprises Sexual advice.