更新时间：12-09 （莉雅）提供原创文章
ABSTRACT:Construction industry is an important pillar in national economy, the healthy development of construction industry plays an important role in the whole economical system of the country. In recent years, the construction industry has developed with the booming of real-estate industry. However, due to lack of government regulation, unregulated market and bad awareness in the scientific management. The software of those enterprises has been left behind, such as internal control and risk control. This lead to many problems and have hindered the healthy development of the company as a whole. This paper discusses issues exist in the internal control system of state-owned construction enterprises from a grand view, and explore the underlying causes of defects from past cases of failure. Then this article explores the feasibility of improvement scheme to improve the level of enterprise's internal control in order to reduce business risk.
Key words: Internal Control Construction Industry Rectification Schemes
摘要:建筑业是国民经济中重要的支柱产业，建筑业的健康发展对国民经济具有重大意义。近年来，建筑业不断发展，市场空间不断扩大。但是，由于政府监管、市场不规范、企业内部控制和风险控制等原因，也涌现出了很多问题。严重制约了我国建筑业的健康发展，对建筑企业的管理埋下了隐患。本文根据内部控制基本理论，探讨我国国有建筑业企业各方面所存在的内部控制缺陷，探究缺陷产生的深层原因，然后探索符合实际的可行性整改方案，以提高企业的内部控制水平，降低企业经营风险。
关键词：内部控制 建筑业 整改方案