论建立完善国有建筑施工企业收入内部控制制度-会计学专业论文.docxVIP

AbstractReinforcing Abstract Reinforcing the implementation of internal control system contributes more to the efficiency of management and administration and the leading position in the competition of the modern business．As the income internal control system is art important part of business internal control system,to establish a perfect income internal control system is vital to any business． However，the case is that state—owned construction enterprises’income internal control system is not in order，which has hindered the further improvement of management and the sustainable development of the enterprises．Therefore，it is of great significance to study the particularity of state—owned construction enterprises’income internal system and improve the enterprises internal control system as soon as possible．For the above reasons，the paper presents views on how to set up a perfect income internal control system of construction enterprises． The paper contains four parts： The first part reviews the five stages of internal system development． Moreover，this part discusses the present situation of internal control in China as well as its demand from our government．In addition，the necessity to establish the income internal control system is also discussed based on the formation of internal control，the concept and nature of income and the related laws． The second part deals with the particularity of construction enterprises income and the four main problems existing in construction enterprises income internal control system． The third part discusses the seven goals that the construction enterprises income internal control system should achieve such as legality and efficiency， etc．Ten main control methods and eight items of the content to realign the income income internal control in terms of the key control points are put forward． The fourth part describes the future of state—owned construction enterprises income internal control system,including the improvement of externM env