对我国企业工程项目内部控制问题的分析-会计学专业论文.docxVIP

英文摘要 英文摘要 PAGE PAGE VI Abstract In recent years, China’s economy continued to grow at a rapid pace. Thus, the project development and management in China has become increasingly important and gained many attentions. However, due to much misconduct in the project management, many issues existed, such as non-compliance project initiation and public bidding, “three excesses” problem of the project, low-quality project development, and projects related corruption and crime cases. These issues not only damage the public interest and affect the market, but also hinder the social harmony and stability. Therefore, a complete internal control system, as a mechanism of self-regulation and self-restraint for the project management, would play an irreplaceable role in improving the capital efficiency, ensuring the project quality and restricting economic crimes. In order to prevent, find and correct the error and fraud existed in the process of project development, and improve the capital efficiency, the Chinese Ministry of Finance (MOF) published the “Project Internal Accounting Control Practices (Trial) in 2003, issued the Enterprise Internal Control Norms in 2006, and released the Internal Control Supporting Guidelines” in 2010, respectively. It indicates that our government has reached a consensus understanding to regulate the internal management, reduce business operation risks and achieve business objectives of enterprises. It would play a positive role in the prevention of many problems that exist in the project development. To truly put an end to many problems that exist in the project development and implementation, the author believes that provisions of the guidelines are not enough, and the key is to strengthen the internal control system. Therefore, how to establish and execute the effective internal control has become a very important task for enterprises. By using the normative conduct approach, in this paper, the author studied the evolution of the internal co