【作者】 贾宁；

【导师】 黄长江；

【作者基本信息】 武汉理工大学 ， 会计学， 2010， 硕士

【摘要】 内部控制是在企业董事会、管理阶层及其他人员影响下制定的为保证企业经营活动的效益性、财务报告的可靠性和法律法规的遵循性,而对企业内部业务进行自我约束,检查和改进的一个系统,它贯穿于活动的全过程,包括控制环境,控制活动,信息沟通,风险评估等。公路施工企业是承担公路基础建设任务的主要施工单位。中国加入WTO后,经济发展更是突飞猛进,公路施工企业也面临着愈加激烈的竞争,如何在众多的竞争对手中脱颖而出,利于不败之地已经成为公路施工企业所有面临的严峻的问题。面对外部不断变化的经济条件,如何加强内部管理提高企业竞争力成为了企业不断探索的课题。而内部管理的重中之重则是企业的内部控制制度的设计。近年来,公路施工企业根据我国的相关制度法令已经建立的初步的内部控制制度,并取得了初步的成效,但是内部控制在我国施工企业内部还没有充分的发挥其作用,部分原因是因为企业对其不够重视造成了内部控制没有得到足够的完善,流于形式,疏于管理,使得企业内部出现了众多问题。如会计信息质量下降,贪污舞弊,项目成本控制不当,职工向心力不强,怨声载道等现象。如何进一步加强公路施工企业内部控制建设已是摆在我们面前的一项重要课题。本论文在总结内部控制理论的基础上,从公路施工企业内部控制制度的现状入手,对内部控制制度存在的问题做了一些探讨,并针对公路施工企业完善内部控制提出了一定的理论指导。本文包括六部分。第一部分是选题的背景、意义,研究内容与方法；第二部分是对内部控制理论的基本概述；第三部分是内部控制系统运行分析,主要从内部控制与公司治理、组织结构、风险管理、内部会计控制关系入手；第四部分是对公路施工企业的特性及目前我国的现状以及存在的问题进行介绍；第五部分,介绍了内部控制的建立需要把握的几个原则,并对内部控制系统的构建于实施提出了一些对策和建议。第六部分是全文总结和研究展望。更多还原

【Abstract】 The internal control is the self-controlled system that checks, improve the internal business activity by itself to ensure the effectiveness of business activities, the reliability of financial reporting and compliance with laws and regulations.It is under the influence of board of directors, management and other personnel, which runs through the whole process, including the control environment, control activities, information communication, risk assessment and so on.Road construction enterprises are major construction organization to undertake the task of road infrastructure.After China joins the WTO, With the speed up of economic development, road construction enterprises is facing increasingly fierce competition. How to be placed in the undefeated position in the competition has become a serious problems to the road construction enterprises. facing the constantly changing economic conditions outside, how to strengthen internal management to improve the competitiveness of enterprises is a task we need to explore. The most important in internal management is the company’s internal control system design, for years, the road construction enterprises’internal control system under our laws has been established primaryly and achieved preliminary results, but our construction of internal control within the enterprise has not come into play sufficiently, partly for companies lack of enough attention, It become a mere formality, poor management, so it appears many problems within the enterprise. Such as the decline in the quality of accounting information, corruption, improper control of project costs, weak centripetal force, grievances and so on. How to further strengthen internal control construction in road construction is an important topic to us.Based on the conclusion of internal control theory, according to the status and deficiency of internal control system in the road construction enterprises the thesis presented some theoretical guide.This thesis contains six parts.The first illustrates the research background, motive, significance, study contents and methods. the second part is a basic overview of the internal control theory; the third part is about the internal control system operation, mainly from relations between the internal control, corporate governance, organizational structure, risk management and internal accounting control. The fourth part illustrates characteristic of road construction enterprises, our country’s current situation and existent problems. The fifth part describes the establishment of internal controls need to grasp the following principles and proposed the countermeasures and suggestions about systems of internal control.更多还原