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施工企业内部会计控制制度是保障施工企业正常运转与管理效益的基础和前提,是施工企业内部控制整体框架的核心,是提高会计信息质量、保障施工企业资产安全完整,确保有关法律法规在施工企业有效贯彻执行的有力保障。本文就施工企业内部会计控制体系的构建进行探讨。对施工企业内部会计控制体系的构建提出了自己的看法和建议,具有一定的参考价值。
The internal accounting control system of construction enterprises is the foundation and precondition of guaranteeing the normal operation and management efficiency of construction enterprises. It is the core of the overall framework of internal control of construction enterprises. It is to improve the quality of accounting information, to ensure the safety and integrity of construction enterprise assets, to ensure that relevant laws and regulations are applied in construction enterprises Effectively implement the effective protection. This article discusses the construction of internal accounting control system in construction enterprises. Put forward own opinions and suggestions on the construction of internal accounting control system in construction enterprises, and have certain reference value.