浅论建筑安装工程企业内部控制分析

【论文摘要】本文首先分析了建筑安装工程企业内部控制的重要性，然后又研究了目前我国建筑安装工程企业内部控制中存在的一系列问题，最后提出了一些加强建筑安装工程企业内部控制的措施。

【 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、建筑安装工程企业内部控制的重要性

A, the importance of enterprise internal control construction and installation engineering

　　（一）规范企业的经营行为。加强内部控制，可以有效监督和控制企业内部的各个部门和环节，及时反映和纠正发生的各类问题，从而能够有效执行国家的法律法规和方针政策。另外，建筑安装工程企业的经营规范了，可以保证建立良好的建筑安装工程施工环境，从而有助于稳步完成整个施工的过程。

(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.

　　（二）有利于企业对经营风险的防范。为了保证企业的生产经营活动，必须要有效地控制和预防各类的风险。而防范企业风险最为有效的一种手段是技术企业的内部控制。企业管理的中枢环节是企业的内部控制，通过有效的评估风险，使企业控制内部经营风险薄弱的环节不断得到加强，消灭企业中潜在的风险。

(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.

　　（三）有利于提高企业的经济效益，使企业的健康发展得到保证。企业内有效的内部控制，可以结合各个部门的工作，使各个部门之间形成紧密配合的关系，使整体的作用可以得到充分的发挥，从而使企业的经营目标顺利达到。另外，企业的工作实际成绩，也可以通过严密的监督和考核反映出来。通过科学完善的奖惩制度，激发员工的工作热情，从而提高工作效率，提高整个企业的经济效益。

(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、目前我国建筑安装工程企业内部控制面临的一些问题

Second, at present our country some of the problems faced in the construction and installation engineering company internal control

　　（一）没有完善的内部控制环境。若要建立并且经营一个企业，必须要有一定的环境。企业内部环境和外部环境是现代企业内部控制环境的主要影响因素。其中约束和规范是外部环境对内部控制的主要影响，但是一般情况下外部环境不是企业所能够控制住的。造成各个企业之间内部控制的形成和内容的差异的根本的原因就是内部环境，但是很多企业的内部环境不完善，影响内部控制的实施。

(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.

　　（二）会计人员素质不高。在企业内部控制中，最重要的是内部财会工作，直接影响着内部控制的效果。有些企业的会计人员素质不高，对会计控制制度没有一个很好的认识，不能使企业管理的要求得到满足，使企业内部财会制度不能很好地发挥作用。

(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.

　　（三）会计控制与管理控制没有协调。会计控制和内部管理控制是内部控制的主要内容，其中企业内部控制的核心是会计控制。一般企业在建立内部控制制度的时候，都要围绕着会计控制这个核心，根本目标和处罚点是保证资产的安全和会计信息的真实性。为了达到这一目标，必须建立起一套完善的内部会计制度。但是仅仅依靠会计制度还是不够的，为了实现企业的经营目标，还会必须建立预算管理和内部审计制度，另外有将会计制度和管理制度协调一致，才能够使内部控制的效果得到实现。

(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.

　　（四）内部控制制度不完善。内部控制制度是实现内部控制的根本制度，通过建立内部控制制度，可以将企业中的所有部门和人员列入内部控制的范围之内，另外，企业各个业务操作系统和业务领域也必须在内部控制的范围之内，目前我国很多建筑安装工程企业没有建立完善的内部控制制度，使企业内部控制不能有效的展开，在财会部门中形成漏洞，严重影响了企业的经济效益。

(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、加强建筑安装工程企业内部控制的措施

Third, strengthen the construction and installation engineering company internal control measures

　　（一）对企业的重大经济活动加强内部控制，降低活动的风险。在企业进行招标的时候，一定要严格考核招标的企业，以防止很多不规范的行为存在在招标的过程中，给企业造成风险。对于招标的单位，要认真收集和分析招标企业的资料，保证招标企业具有良好的信用和发展前景，有选择性地进行招标。严格对供应商的考核，避免在组织生产活动的时候出现生产原料短缺或者材料质量不合格等现象，严重影响企业的生产和以后的发展。对同类企业的信息建立档案，定时对档案信息进行整理和分析，不仅可以及时发现本企业生产经营过程中的不足，并且及时的改进，同时也能够发现本企业的优势，进一步发挥本企业的优势。因此建立同企业的信息档案可以实现企业在生产过程中扬长避短，改进企业的劣势，发挥企业的优势，使很多不必要的损失大大减少。

(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.

　　（二）推行工程项目责任成本管理制。做好成本的预算工作是事前预测责任成本的主要工作，一般情况下企业的公司预算、项目部专业人员以及财务等部门共同完成责任成本的标志。在进行责任成本预算编制的时候，一定要严格按照实物的工程量、内部结算价格、施工的定额等，这样才能够保证正确合理的责任预算。事中控制责任成本首先要使责任中心以及责任的范围划分好，在建立责任中心的时候要按照可控性的原则，根据责任预算的各项费用的性质以及各个责任层次，另外，各个责任中心的责任范围必须要有明确的规定。责任预算的分解工作一定要做好，根据各个责任中心的责任范围和成本的可控制程度，由项目部成本管理部门重新对每个责任中心编制责任预算，落实到各个责任中心分解后的责任，各个责任中心考核绩效的标准和奖惩的依据就是根据各个责任中心分解后的责任。最后还要建立严格的科学的台账核算制度，项目部设置和登记总账，各个责任中心分别设置和登记明细账。各个责任中心认可的实际收支是各类台账登记的依据。

(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.

　　（三）优化内部控制制度设计。只有建立科学的、有效的内部控制制度，才能够真正实现企业的内部控制。在进行内部控制制度的设计的前提是遵守法律而后法规，原则是全面系统、成本效益。另外，内部控制制度必须要有明确的目标，各个部门之间的责任明晰，对于关键的控制点，比如验收材料、保管材料等要高度的重视和关注，严禁发生材料的浪费、流失等现象。

(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.