施工单位财务内部控制研究

摘要

财务内部控制是为了保证单位财务目标的实现,是单位内部控制的核心。我国施工单位以项目管理为核心的经营管理体制已基本形成。受投资规模大、生产周期长、影响因素多、竞争异常激烈等行业特点所限,财务风险贯穿于施工单位工程项目施工全过程。因此,施工单位财务风险管理更为复杂。本文以内部控制、COSO基本框架、系统工程等作为理论基础,系统地分析了施工单位的财务风险点,提出了＂以项目成本控制为核心,以项目全过程管控为主线,以全面预算控制为抓手＂的施工单位财务内部控制基本框架结构。%Internal financial control, to ensure the financial goal realization, is the core unit of the internal control. Project management is the main management system in the construction enterprises. There is financial risk in the throughout the construction project whole process for the industry characteristics of the large investment scale, long production cycle, the influence of many factors and intense competition. In this paper, based on theory of the internal control, COSO basic framework, system engineering, we systematically analyzed the financial risk of construction enterprises, and proposed the financial internal control basic frame for construction enterprises, taking the project cost control as the core, the whole process of project management as the main line, and the comprehensive budget control as an effective measure.