论文部分内容阅读
建筑业是国民经济的支柱产业,但我国的建筑施工企业的总体经营水平和经济效益水平还不高,迫切需要构建健全而有效的内部控制体系。健全而有效的内部控制体系已经被普遍认为是现代建筑企业加强内部管理、提高经济效益、保护资产安全的有力手段。内部控制体系没有统一的、完全可以套用的模式,它需要建筑企业根据本身的实际情况,以《企业内部控制基本规范》为指导,以COSO内部控制框架为参考,经过认真、细致的研究,充分发挥各级管理者和专业人员的知识、智慧和积极性,才能在实践中不断充实和完善。
The construction industry is the pillar industry of the national economy. However, the overall management level and economic efficiency level of China’s construction enterprises are not high, so it is urgent to build a sound and effective internal control system. Sound and effective internal control system has been generally considered as modern building enterprises to strengthen internal management, improve economic efficiency and protect assets, a powerful tool. The internal control system does not have a uniform and completely applicable model. It requires the construction enterprises to take the “Basic Standards for Enterprise Internal Control” as their guidance and the COSO internal control framework as a reference for their own actual conditions. After careful and detailed studies, Only by exerting the knowledge, wisdom and enthusiasm of managers and professionals at all levels can we continuously enrich and improve in practice.