云南乾园公司内部控制存在问题探析.docVIP

PAGE PAGE 9 ?云南乾园建筑公司内部控制存在的问题探析 摘 要 由于一些建筑企业存在合同管理，财务风险控制，资金运作以及风险控制的问题，使得企业增长乏力，使得我国的建筑行业增长速度逐渐下降，2017年只有4%左右。为了能够改善建筑企业的经营，提升企业的盈利能力，应该不断完善企业的内部控制管理。 本文以云南乾园建筑工作有限公司作为研究对象，从内部环境，风险评估，控制活动以及信息沟通四方面分析云南乾园建筑公司的现状，指出云南乾园建筑公司内部控制体系的建设中存在内部环境建设不完善，管理制度执行不到位，财务风险较大以及风险评估机制不健全的问题，应该从完善内部环境制度的建设，推动风险评估机制的完善以及加强财务成本的管控四方面完善。 关键词：建筑企业；内部控制体系；管理 Analysis on the problems existing in the industry internal control of yunnan ganyuan construction engineering co., LTD Abstract Construction industry is a pillar industry of Chinas national economy, which is very important for Chinas economic construction, employment market and urbanization construction. In recent years, due to the weakness of Chinas real estate market and the impact of the domestic and foreign market environment, the growth rate of Chinas construction industry has gradually declined, only about 4% in 2017, making some construction enterprises face the pressure of operation. And in the actual process, many construction enterprises have problems of contract management, financial risk control, capital operation and risk control. If these problems cannot be properly solved in the development process of construction enterprises, it will bring huge development risks to construction enterprises. Taking yunnan garden construction work co., LTD as the research object, from the internal environment, risk assessment, control activities, and information communication four aspects analyzes the present situation of yunnan dry garden construction company and points out that yunnan dry garden construction company existing in the construction of internal control system of the internal environment construction is not perfect, the management system implementation does not reach the designated position, financial risk and risk assessment mechanism is not sound, should improve the internal environment system construction, promote the improvement of the risk assessment mechanism and strengthening of the financial cost contro