浅议公路施工企业内部会计控制

摘要

There are mainly three problems in internal accounting control of highway construction enterprises in our country, that is, ignorance of control in advance and in the courts, lack of internal supervision and restric- tion, and low scientific level, which influence production and management benefits of enterprises. Therefore, it can provide three measures to perfect internal accounting control of highway construction enterprises, that is, attaching importance to control in advance and in the courts, strengthening internal supervision and restriction, and impro- ving scientific level.%我国公路施工企业内部会计控制主要存在三个方面问题，即忽视事前、事中控制，缺乏内部监督制约，以及科学化的水平不高。这影响了企业的生产经营效益。因此，提出三个完善公路施工企业内部会计控制的措施，即重视事前、事中控制，加强内部监督制约，提高科学化水平。