摘要
在公路项目管理中,内部控制制度作为公路项目管理的自我调节和自我约束的内在机制,起着具有举足轻重的作用。本文通过对公路项目管理内部控制制度的现状及存在的问题[如:法人治理结构不规范、内部会计控制不规范与完善(项目资产安全方面、经营管理方面)、有法不依、有章不循、执法不严的现象较为严重、内部控制制度建设滞后不能适应新的经济情况。]进行归纳分析,并结合我国现代企业的实际,建立完善内部控制制度,规范行为,提高会计信息质量,应注意的一些问题谈了几点看法。
As the internai self-adjust and self-curb mechanism, The internai control regulation plays a very important role in high-way project management. This paper carries out an analysis on the current status and existing problems of the internai control regulation for highway project management, such as: unreasonable organization structure, loose internai accountancy control (project estate safety, management), disrespect relative laws, internai control regulation can not adapt to the new economical situation. Besides, based on a study of the actual situation of enterprises in our countty, this paper puts forward some opinions on establishing the internai control regulation, improving accountancy information quality, etc.
出处
《上海公路》
2004年第3期59-63,共5页
Shanghai Highways
