摘要
2016年后,国家加大对房地产的调控力度,这对建筑市场影响巨大,导致其经营规模缩小,经济停滞不前,物资人力价格上涨,使得本就发展困难的施工企业再次遭遇滑坡。本文从理论研究入手,对内控实施效果评价概念进行研究,采用PDCA循环方法,通过对某建筑施工企业目前内控实施的现状分析,运用所构建的适应施工行业特点的评价体系,对其进行分析,找出发现内控制度中存在的弱点并对其进行改进。
With the influence of the global economic downturn and the uncertainty of China’s economic development,the construction industry is facing great challenges.After 2016,not only are the scale of operation and achievements meeting with difficulties,but also the labor and building material price are going up.This paper starts with theoretical research,studies the concept of internal control implementation effect evaluation,and uses PDCA cycle method to analyze the current status of internal control implementation of a construction enterprise.The article uses the evaluation system that is adapted to the characteristics of the construction industry to analyze the implementation effect of internal control,find out the weaknesses in the internal control degree and improve it.
作者
龚瑞阳
Ruiyang Gong(Wuhan Hanyang Municipal Construction Group Corporation,Wuhan Zhiyuan Municipal Construction Co.Ltd.,Wuhan Hubei)
出处
《国际会计前沿》
2018年第3期62-67,共6页
Frontiers of International Accounting
关键词
施工企业
内部控制
有效性
指标体系
Construction Enterprises
Internal Control
Effectiveness
Index System
