我国建筑施工企业内部控制研究

发布时间：2018-03-08 00:15

本文选题：内部控制　切入点：建筑施工企业　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国的经济飞速发展,市场经济时代的来临,建筑施工企业面临的市场环境正发生深刻变化,建筑市场竞争日趋激烈。建筑施工是国民经济支柱产业之一,但总的来说,我国的施工企业管理水平却不够先进,并不能达到当前现代的建筑行业经营要求,作为劳动密集型企业,建筑施工企业盈利空间日渐减小,日趋苛刻的业主需求,垫资、大幅度的压价,工期、质量要求越来越高,传统的管理方式已不适应现代市场的要求,迫使建筑施工企业向管理型、效益型企业转变。建筑施工企业的生存和发展必然要依靠技术、制度和管理的不断创新,需要纳入标准化管理,从而保持企业健康发展,增强企业市场竞争力。建筑施工这一特殊行业,由于其自身特点,企业管理难度较大,因此内部控制体系的建立健全就显得尤为重要。内部控制是公司内的董事、管理层以及其他员工执行的用来自我规划、约束以及评价和控制的各种方法和措施,这些方法和措施是用来保护资产的完整性、保证会计信息的可靠性以及确保经营方针的有效性。内部控制薄弱是我国企业的共性问题,在许多企业中存在着,粗放式的管理已不适应当前的竞争形势,内部控制对企业管理的重要性不言而喻。它渗透到企业各个领域、覆盖企业各个方面、是融合了企业人、财、物管理的系统工程。在当前市场竞争日趋激烈的情况下,有效地内控,不断优化内控环境可以使企业在经营中处于优势地位,对企业经营大有裨益。本文在对相关内部控制理论研究的基础上,深入分析了我国建筑施工企业整个行业的性质及特点,采用案例研究方法,以ZW公司为例,发现并分析建筑施工企业内部控制中存在的问题。按照COSO框架的思想和理念,提出了健全内部控制体系的对策和建议。最后指出内部控制可以规范建筑施工企业的经营行为,有助于降低建筑施工企业经营风险、提高经济效益,更有利于企业的发展壮大。
[Abstract]:With the rapid development of our economy and the advent of the market economy era, the market environment facing the construction enterprises is undergoing profound changes, and the competition in the construction market is becoming increasingly fierce. Construction is one of the pillar industries of the national economy, but generally speaking, the construction of construction is one of the pillar industries of the national economy. However, the management level of construction enterprises in our country is not advanced enough to meet the management requirements of modern construction industry. As a labor-intensive enterprise, the profit space of construction enterprises is decreasing day by day. The requirements of large price reduction, construction period and quality are becoming higher and higher. The traditional management mode has not adapted to the requirements of the modern market, forcing the construction enterprises to adopt the management type. The survival and development of construction enterprises must depend on the continuous innovation of technology, system and management, which need to be brought into standardized management, so as to maintain the healthy development of enterprises. Strengthening the market competitiveness of enterprises. Construction is a special industry, because of its own characteristics, enterprise management is difficult, so the establishment and perfection of internal control system is particularly important. Internal control is the director of the company. Methods and measures implemented by management and other employees for self-planning, restraint, and evaluation and control to protect the integrity of the asset, To ensure the reliability of accounting information and the effectiveness of management policy. Weak internal control is the common problem of Chinese enterprises. In many enterprises, extensive management has not adapted to the current competitive situation. The importance of internal control to enterprise management is self-evident. It permeates all fields of enterprise and covers all aspects of enterprise. It is a system engineering that integrates enterprise people, money and material management. Effective internal control and continuous optimization of internal control environment can make the enterprise in the superior position in the management, which is of great benefit to the enterprise management. This paper deeply analyzes the nature and characteristics of the whole industry of construction enterprises in our country, adopts the case study method, taking ZW Company as an example, finds and analyzes the problems existing in the internal control of the construction enterprises. According to the idea and idea of COSO framework, the paper analyzes the problems existing in the internal control of the construction enterprises in China. Finally, it is pointed out that internal control can standardize the management behavior of construction enterprises, help to reduce the operating risk of construction enterprises, increase economic benefits, and be more conducive to the development and growth of enterprises.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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