ZCEC公司内部控制问题研究

发布时间：2018-02-21 00:07

本文关键词： 施工企业内部控制控制环境内部监督　出处：《南昌大学》2015年硕士论文　论文类型：学位论文

【摘要】：近年来,我国不断实施新的扩大内需政策,城市化步伐不断加快。政府对交通、能源、水利等大型基础设施建设的投入不断增加,社会保障性住宅项目也日益增多。这为中小型施工企业发展带来了许多机遇,也使得中小型施工企业在国民经济中占据了越来越重要的地位。施工企业具有项目前期资金投入较大、工作周期长等行业特点。从前期项目决策、可行性分析、设计、招投标、施工到最终竣工验收的全过程存在大量潜在的不确定因素,面临的风险点较多。施工企业工程项目的安全事故案例也屡见不鲜,这给建筑企业的管理者敲响了警钟——企业的内部控制问题不容忽视。因此,完善施工企业内部控制体系显得尤为迫切。本文通过分析ZCEC公司的内部控制现状以及内部控制薄弱点的成因,从内部控制环境、企业财务管理、企业文化构建、信息沟通、内部监控等几个方面,提出了完善施工企业内部控制的思路对策,并对几个重要业务环节的内部控制进行了具体优化设计。
[Abstract]:In recent years, China has continuously implemented a new policy of expanding domestic demand, and the pace of urbanization has been accelerating. The government's investment in large-scale infrastructure construction, such as transportation, energy, water conservancy, has been increasing. Social security housing projects are also increasing. This brings many opportunities for the development of small and medium-sized construction enterprises. It also makes small and medium-sized construction enterprises play a more and more important role in the national economy. Construction enterprises have the characteristics of large pre-project capital investment, long work cycle, etc. From the pre-project decision, feasibility analysis, design, bidding, There are a lot of potential uncertain factors in the whole process from construction to final completion and acceptance, and many risk points are faced. This has sounded the alarm to the managers of the construction enterprises-the internal control problems of the enterprises should not be ignored. It is particularly urgent to perfect the internal control system of construction enterprises. This paper analyzes the present situation of internal control and the causes of the weakness of internal control in ZCEC Company, from the aspects of internal control environment, enterprise financial management, corporate culture construction, information communication, etc. This paper puts forward some countermeasures to perfect the internal control of construction enterprises, and optimizes the internal control of several important business links.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275

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