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随着市场经济的快速发展及进步,交通工程企业也在这样的市场经济发展环境下快速发展。在交通工程企业发展过程中,总结出一个非常突出的经验就是:强化企业内部会计控制。然而,在交通工程企业内部会计控制体系构建过程当中,却存在诸多方面的突出性问题,这些问题对交通工程企业的长期、可持续发展极为不利。本研究首先对交通工程企业内部会计控制的重要作用进行分析,然后分析了企业内部会计控制过程中存在的突出性问题,最后针对这些问题提出具体的对策,旨在为交通工程企业内部会计控制提供切实可行的依据与参考。
With the rapid development and progress of market economy, traffic engineering enterprises have also developed rapidly in such an environment of market economy development. In the traffic engineering business development process, summed up a very prominent experience is: to strengthen internal accounting control. However, there are many outstanding problems in the construction of internal accounting control system of traffic engineering enterprises. These problems are extremely unfavorable to the long-term and sustainable development of traffic engineering enterprises. This study first analyzes the important role of internal accounting control in traffic engineering enterprises, then analyzes the outstanding problems in the process of internal accounting control, and finally puts forward specific countermeasures to these problems, aiming to provide internal accounting control for traffic engineering enterprises Practical basis and reference.