工程建设企业投入期的内控机制构建  

Establishment of internal control mechanism in initial engineering stage of construction enterprises

作　　者：苏芬 季培君 

机构地区：[1]江苏通州湾港口发展有限公司,江苏南通226400

出　　处：《水运工程》2017年第B05期18-21,共4页Port & Waterway Engineering

摘　　要：针对处于投入期的工程建设企业战略管理能力相对薄弱、内外部环境不稳定、企业财务结构不断变化的特征,以企业生命周期理论的视角从构建完备的内控制度体系、完善内部人员配置和运行系统化内控机制流程等方面构建内控机制,对于处于投入期的工程建设企业而言至关重要。During the suggested budgeting period, the construction enterprise＇s strategic management ability is relatively weak, the internal and external environment are unstable, and the enterprise＇s financial structure is always changing, so it is necessary to establish the internal control system, perfect the internal staffing work and run a systematic internal control mechanism from the angle of enterprise life cycle theory, which is significant for the engineering construction enterprise in the suggested budgeting period.

关 键 词：投入期 工程建设企业 内控机制 构建 

分 类 号：F28[经济管理—国民经济] U65[交通运输工程—港口、海岸及近海工程]