淺論建筑安裝工程企業(yè)內(nèi)部控制分析

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【論文摘要】本文首先分析了建筑安裝工程企業(yè)內(nèi)部控制的重要性，然后又研究了目前我國建筑安裝工程企業(yè)內(nèi)部控制中存在的一系列問題，最后提出了一些加強(qiáng)建筑安裝工程企業(yè)內(nèi)部控制的措施。

  【 abstract 】 this paper firstly analyzes the importance of enterprise internal control construction and installation engineering, then studied at present, the construction and installation engineering, a series of problems existing in the enterprise internal control, and finally puts forward some strengthening the construction and installation engineering company internal control measures.    　　一、建筑安裝工程企業(yè)內(nèi)部控制的重要性   A, the importance of enterprise internal control construction and installation engineering    　　（一）規(guī)范企業(yè)的經(jīng)營行為。加強(qiáng)內(nèi)部控制，可以有效監(jiān)督和控制企業(yè)內(nèi)部的各個(gè)部門和環(huán)節(jié)，及時(shí)反映和糾正發(fā)生的各類問題，從而能夠有效執(zhí)行國家的法律法規(guī)和方針政策。另外，建筑安裝工程企業(yè)的經(jīng)營規(guī)范了，可以保證建立良好的建筑安裝工程施工環(huán)境，從而有助于穩(wěn)步完成整個(gè)施工的過程。   (a) specification, the enterprise the management behavior. Strengthen internal control, can effectively monitor and control the enterprise internal departments and link, timely reflect and correct all kinds of problems, so as to effectively implement the national laws, regulations and policies. In addition, the construction and installation engineering company operating specifications, can guarantee a good building installation project construction environment, help to complete the whole construction process steadily.    　?。ǘ┯欣谄髽I(yè)對經(jīng)營風(fēng)險(xiǎn)的防范。為了保證企業(yè)的生產(chǎn)經(jīng)營活動(dòng)，必須要有效地控制和預(yù)防各類的風(fēng)險(xiǎn)。而防范企業(yè)風(fēng)險(xiǎn)最為有效的一種手段是技術(shù)企業(yè)的內(nèi)部控制。企業(yè)管理的中樞環(huán)節(jié)是企業(yè)的內(nèi)部控制，通過有效的評估風(fēng)險(xiǎn)，使企業(yè)控制內(nèi)部經(jīng)營風(fēng)險(xiǎn)薄弱的環(huán)節(jié)不斷得到加強(qiáng)，消滅企業(yè)中潛在的風(fēng)險(xiǎn)。   (2) is helpful for enterprises to operating risk prevention. In order to guarantee enterprise's production and business operation activities, must want to effectively control and prevent all kinds of risk. And a means of preventing business risk is the most effective is a technology enterprise internal control. Enterprise management of the central link is the enterprise internal control, through effective risk evaluation, make the enterprise internal management risk control weak link is strengthened ceaselessly, eliminate the potential risks in the enterprises.    　?。ㄈ┯欣谔岣咂髽I(yè)的經(jīng)濟(jì)效益，使企業(yè)的健康發(fā)展得到保證。企業(yè)內(nèi)有效的內(nèi)部控制，可以結(jié)合各個(gè)部門的工作，使各個(gè)部門之間形成緊密配合的關(guān)系，使整體的作用可以得到充分的發(fā)揮，從而使企業(yè)的經(jīng)營目標(biāo)順利達(dá)到。另外，企業(yè)的工作實(shí)際成績，也可以通過嚴(yán)密的監(jiān)督和考核反映出來。通過科學(xué)完善的獎(jiǎng)懲制度，激發(fā)員工的工作熱情，從而提高工作效率，提高整個(gè)企業(yè)的經(jīng)濟(jì)效益。   (3) to improve the economic benefits of enterprises, make the healthy development of the enterprise. Valid for enterprise internal control, can combine the work of each department, make form a closely relationship between different departments, make integral effect can get sufficient play, so as to make the enterprise the management goal to accomplish. In addition, the enterprise work real results, also can be reflected through strict supervision and inspection. Through scientific and perfect system of rewards and punishments, stimulate staff's work enthusiasm, thus improve the working efficiency, improve the enterprise economic benefit.    　　二、目前我國建筑安裝工程企業(yè)內(nèi)部控制面臨的一些問題   Second, at present our country some of the problems faced in the construction and installation engineering company internal control    　?。ㄒ唬]有完善的內(nèi)部控制環(huán)境。若要建立并且經(jīng)營一個(gè)企業(yè)，必須要有一定的環(huán)境。企業(yè)內(nèi)部環(huán)境和外部環(huán)境是現(xiàn)代企業(yè)內(nèi)部控制環(huán)境的主要影響因素。其中約束和規(guī)范是外部環(huán)境對內(nèi)部控制的主要影響，但是一般情況下外部環(huán)境不是企業(yè)所能夠控制住的。造成各個(gè)企業(yè)之間內(nèi)部控制的形成和內(nèi)容的差異的根本的原因就是內(nèi)部環(huán)境，但是很多企業(yè)的內(nèi)部環(huán)境不完善，影響內(nèi)部控制的實(shí)施。   (a) not perfect the internal control environment. If you want to set up and operate a business, must have certain conditions. Enterprise internal environment and external environment is the main influencing factors of modern enterprise internal control environment. The constraints and norms is the major effect of the external environment of internal control, but in general the external environment is not enterprises are able to control. Caused the enterprise internal control the formation and content of difference between the fundamental reason is the internal environment, but a lot of enterprise internal environment is not perfect, affect the implementation of internal control.    　?。ǘ?jì)人員素質(zhì)不高。在企業(yè)內(nèi)部控制中，最重要的是內(nèi)部財(cái)會工作，直接影響著內(nèi)部控制的效果。有些企業(yè)的會計(jì)人員素質(zhì)不高，對會計(jì)控制制度沒有一個(gè)很好的認(rèn)識，不能使企業(yè)管理的要求得到滿足，使企業(yè)內(nèi)部財(cái)會制度不能很好地發(fā)揮作用。   (2) the accounting personnel quality is not high. In the enterprise internal control, internal financial accounting is the most important work, a direct impact on the effect of internal control. Some of the enterprise accounting personnel quality is not high, the accounting control system is not a very good understanding, cannot make business management demands are met, the enterprise internal accounting system can't work well.    　?。ㄈ?jì)控制與管理控制沒有協(xié)調(diào)。會計(jì)控制和內(nèi)部管理控制是內(nèi)部控制的主要內(nèi)容，其中企業(yè)內(nèi)部控制的核心是會計(jì)控制。一般企業(yè)在建立內(nèi)部控制制度的時(shí)候，都要圍繞著會計(jì)控制這個(gè)核心，根本目標(biāo)和處罰點(diǎn)是保證資產(chǎn)的安全和會計(jì)信息的真實(shí)性。為了達(dá)到這一目標(biāo)，必須建立起一套完善的內(nèi)部會計(jì)制度。但是僅僅依靠會計(jì)制度還是不夠的，為了實(shí)現(xiàn)企業(yè)的經(jīng)營目標(biāo)，還會必須建立預(yù)算管理和內(nèi)部審計(jì)制度，另外有將會計(jì)制度和管理制度協(xié)調(diào)一致，才能夠使內(nèi)部控制的效果得到實(shí)現(xiàn)。   (3) the accounting control and management control without coordination. Accounting control and internal management control is the main content of internal control, the enterprise internal control is the core of accounting control. General enterprise in establishing internal control system, should be around the accounting control the core, the fundamental goal and the penalty points is to guarantee asset safety and authenticity of accounting information. In order to achieve this goal, we must set up a perfect system of internal accounting. But it isn't enough to rely on the accounting system, in order to achieve the business objectives of the enterprise, also must establish the budget management and internal audit system, there are coordinated to accounting system and management system, can make the effect of internal control implementation.    　?。ㄋ模﹥?nèi)部控制制度不完善。內(nèi)部控制制度是實(shí)現(xiàn)內(nèi)部控制的根本制度，通過建立內(nèi)部控制制度，可以將企業(yè)中的所有部門和人員列入內(nèi)部控制的范圍之內(nèi)，另外，企業(yè)各個(gè)業(yè)務(wù)操作系統(tǒng)和業(yè)務(wù)領(lǐng)域也必須在內(nèi)部控制的范圍之內(nèi)，目前我國很多建筑安裝工程企業(yè)沒有建立完善的內(nèi)部控制制度，使企業(yè)內(nèi)部控制不能有效的展開，在財(cái)會部門中形成漏洞，嚴(yán)重影響了企業(yè)的經(jīng)濟(jì)效益。   (4) the internal control system is not perfect. Internal control system is the realization of the basic system of internal control, through the establishment of internal control system, all the departments and personnel in enterprises can be included in the scope of internal control, in addition, each business enterprise operating system and business areas must also be within the scope of internal control, at present our country a lot of construction and installation engineering company did not establish the perfect internal control system, make the enterprise internal control cannot effectively unfolds, forming loopholes in accounting department, seriously affected the enterprise's economic benefit.  三、加強(qiáng)建筑安裝工程企業(yè)內(nèi)部控制的措施   Third, strengthen the construction and installation engineering company internal control measures    　　（一）對企業(yè)的重大經(jīng)濟(jì)活動(dòng)加強(qiáng)內(nèi)部控制，降低活動(dòng)的風(fēng)險(xiǎn)。在企業(yè)進(jìn)行招標(biāo)的時(shí)候，一定要嚴(yán)格考核招標(biāo)的企業(yè)，以防止很多不規(guī)范的行為存在在招標(biāo)的過程中，給企業(yè)造成風(fēng)險(xiǎn)。對于招標(biāo)的單位，要認(rèn)真收集和分析招標(biāo)企業(yè)的資料，保證招標(biāo)企業(yè)具有良好的信用和發(fā)展前景，有選擇性地進(jìn)行招標(biāo)。嚴(yán)格對供應(yīng)商的考核，避免在組織生產(chǎn)活動(dòng)的時(shí)候出現(xiàn)生產(chǎn)原料短缺或者材料質(zhì)量不合格等現(xiàn)象，嚴(yán)重影響企業(yè)的生產(chǎn)和以后的發(fā)展。對同類企業(yè)的信息建立檔案，定時(shí)對檔案信息進(jìn)行整理和分析，不僅可以及時(shí)發(fā)現(xiàn)本企業(yè)生產(chǎn)經(jīng)營過程中的不足，并且及時(shí)的改進(jìn)，同時(shí)也能夠發(fā)現(xiàn)本企業(yè)的優(yōu)勢，進(jìn)一步發(fā)揮本企業(yè)的優(yōu)勢。因此建立同企業(yè)的信息檔案可以實(shí)現(xiàn)企業(yè)在生產(chǎn)過程中揚(yáng)長避短，改進(jìn)企業(yè)的劣勢，發(fā)揮企業(yè)的優(yōu)勢，使很多不必要的損失大大減少。   (a) significant economic activities to strengthen internal control of enterprises, reduce the risk of activities. Tender in the enterprise, must strict appraisal bidding enterprise, in order to prevent many non-standard behavior exist in the process of bidding, create risk to enterprises. For bidding unit, to collect and analyze the bidding enterprises materials seriously, guarantee the bidding enterprises with good credit and development prospects, selective tendering. Rigorous appraisal of suppliers to avoid when organize production activities to raw material shortage or unqualified phenomenon such as material quality, seriously affect the production and future development of the enterprise. To establish archives for the similar enterprise's information, sorting and analysis of archives information regularly, not only can be found in a timely manner this is insufficient, enterprise production and business operation process and improvements in time, at the same time also can find the advantages of this enterprise, further play to the advantages of this enterprise. Therefore establish with enterprise information files can be implemented in production process foster strengths and circumvent weaknesses, improve the disadvantage of enterprises, give a full play to the superiority of the enterprise, make a lot of unnecessary loss reduced greatly.    　?。ǘ┩菩泄こ添?xiàng)目責(zé)任成本管理制。做好成本的預(yù)算工作是事前預(yù)測責(zé)任成本的主要工作，一般情況下企業(yè)的公司預(yù)算、項(xiàng)目部專業(yè)人員以及財(cái)務(wù)等部門共同完成責(zé)任成本的標(biāo)志。在進(jìn)行責(zé)任成本預(yù)算編制的時(shí)候，一定要嚴(yán)格按照實(shí)物的工程量、內(nèi)部結(jié)算價(jià)格、施工的定額等，這樣才能夠保證正確合理的責(zé)任預(yù)算。事中控制責(zé)任成本首先要使責(zé)任中心以及責(zé)任的范圍劃分好，在建立責(zé)任中心的時(shí)候要按照可控性的原則，根據(jù)責(zé)任預(yù)算的各項(xiàng)費(fèi)用的性質(zhì)以及各個(gè)責(zé)任層次，另外，各個(gè)責(zé)任中心的責(zé)任范圍必須要有明確的規(guī)定。責(zé)任預(yù)算的分解工作一定要做好，根據(jù)各個(gè)責(zé)任中心的責(zé)任范圍和成本的可控制程度，由項(xiàng)目部成本管理部門重新對每個(gè)責(zé)任中心編制責(zé)任預(yù)算，落實(shí)到各個(gè)責(zé)任中心分解后的責(zé)任，各個(gè)責(zé)任中心考核績效的標(biāo)準(zhǔn)和獎(jiǎng)懲的依據(jù)就是根據(jù)各個(gè)責(zé)任中心分解后的責(zé)任。最后還要建立嚴(yán)格的科學(xué)的臺賬核算制度，項(xiàng)目部設(shè)置和登記總賬，各個(gè)責(zé)任中心分別設(shè)置和登記明細(xì)賬。各個(gè)責(zé)任中心認(rèn)可的實(shí)際收支是各類臺賬登記的依據(jù)。   (2) the implementation of the project responsibility cost management system. To do a good job of budget cost is the main work of beforehand responsibility cost, companies generally budget, projects department professionals and financial departments jointly complete responsibility cost of logo. In responsibility cost budgeting, must be in strict accordance with the physical quantities, such as internal settlement price, construction norm, such ability can guarantee responsibility budget correctly. Control responsibility cost first to make the scope of responsibility centers and responsibility division, at the time of establishing responsibility center to, according to the principle of controllability, according to the nature of responsibility budget expenses and the responsibility level, in addition, the responsibility of every responsibility center has to be clearly defined. Decomposition of work must be responsibility budget, according to the responsibility scope and cost of every responsibility center can control degree, by the project department cost management department of each responsibility center establishment budget responsibility, fulfil the responsibility of the breakdown of each responsibility center, the performance of each responsibility center assessment standards, and rewards and punishment is based on the responsibility of the according to the breakdown of each responsibility center. Finally, establish strict scientific parameter calculation system, the project department set up and registration of general ledger, subsidiary ledger is set up for each responsibility center and registration. Each responsibility center approved by the actual balance of payments is the basis of all kinds of parameter registration.    　?。ㄈ﹥?yōu)化內(nèi)部控制制度設(shè)計(jì)。只有建立科學(xué)的、有效的內(nèi)部控制制度，才能夠真正實(shí)現(xiàn)企業(yè)的內(nèi)部控制。在進(jìn)行內(nèi)部控制制度的設(shè)計(jì)的前提是遵守法律而后法規(guī)，原則是全面系統(tǒng)、成本效益。另外，內(nèi)部控制制度必須要有明確的目標(biāo)，各個(gè)部門之間的責(zé)任明晰，對于關(guān)鍵的控制點(diǎn)，比如驗(yàn)收材料、保管材料等要高度的重視和關(guān)注，嚴(yán)禁發(fā)生材料的浪費(fèi)、流失等現(xiàn)象。   (3) to optimize the design of the internal control system. Only by establishing scientific and effective internal control system, to realize enterprise's internal control. In the design of the internal control system is the premise of abide by the laws and regulations and principles is a comprehensive system, cost efficiency. In addition, the internal control system must have clear goals, each department responsibilities clear, for key control points, such as acceptance of the materials, storage materials to a high degree of recognition and attention, material waste and loss occur it is strictly prohibited.