如何搞好建筑施工企业财务内部控制.doc

如何搞好建筑施工企业的财务内部控制 How to improve the internal financial control of construction enterprises 修建施工公司数量较多，竞赛剧烈，从修建施工公司的切身利益动身，加强财政内部操控是有必要的。当前许多修建施工公司的财政内部操控力度都比拟单薄，只要树立完善的财政内部操控系统，协助公司操控本钱，躲避危险，进步作业效率，才是从根本上处置公司的开展疑问，完成公司的效益方针。 The number of construction company is more, the fierce competition, from the construction company s vital interests, strengthen the financial internal control is necessary. The financial internal control of many of the current construction company is weak, so long as we have the financial internal control system perfect, assist the company to control costs, to avoid danger, improve exercise efficiency, is fundamentally the disposal of companys development question, complete benefit policy of our company. 大多数修建施工公司树立了财政办理准则，可是财政办理准则对公司的操控力度十分单薄，功用十分有限。大多数财政部门实行的都是财政的基本核算功能，有些公司执行了审计和监督作业，可是全体来讲，绝大多数公司没有一个健全的财政内部操控系统。财政的内部操控除了核算功能以外还有许多，他们之间没有做到环环紧扣，经过对公司的每个环节的内部操控构成一个全体的操控系统，而是变成了单一的办理作业，不可以相互影响，相互操控，这样财政的操控作用大打折扣。并且财政办理作业通常由财政部门全权担任，领导层短少对财政准则推广力度的重视和领导指挥，致使准则很难在公司内部得到全部遵循和施行。 The majority of construction company set up financial management standards, but financial management standards very weak control to company strength, function is very limited. The majority of the financial sector are the basic accounting functions, some companies perform audit and supervision work, but all are concerned, most companies do not have a sound financial internal control system. The internal control of financial accounting and many other functions in addition to, do not have interlocking between them, after the internal control in each link of the company to form a whole control system, but it became the handle operating single, can not influence each other, mutual control, so that the financial control role of discount. And financial management work usually by the financial department solely as a lack of fiscal discipline, leadership promotion and the importance of leadership, the rule is very difficult to get inside the company all follow and impleme