施工企业内部审计做好风险管控的研究  

Research on Risk Control of Internal Audit in Construction Enterprises

作　　者：师庆杰 SHI Qingjie(China Railway Construction Group Co.Ltd.,Beijing 100040,China)

机构地区：[1]中铁建设集团有限公司,北京100040

出　　处：《铁道建筑技术》2022年第11期207-210,共4页Railway Construction Technology

基　　金：中铁建设集团有限公司科技研究开发计划项目(LX21-53C)。

摘　　要：当前,受新冠疫情与国内经济形势的影响,建筑业受到了严重冲击,建筑行业竞争更加白热化,利润低下,建筑施工企业的生存与发展面临着严峻的困难和挑战,增收节支,降低成本已成为企业生死存亡的关键,这些都对企业的内部审计能力提出了更高的要求。以建筑施工企业内部审计做好风险管控的意义为起点,对建筑施工企业内部审计的关键管控环节进行研究;并结合相关法律、法规及政策,分析出目前内部审计存在的问题,在此基础上总结出应对策略与方法。At present,affected by the COVID-19 epidemic and the domestic economic situation,the construction industry has been seriously impacted.The competition in the construction industry becomes more intense with relatively lower profits.The survival and development of construction enterprises are facing severe difficulties and challenges.Increasing income and cut expenditure have become the key to the survival of enterprises.All these have put forward higher requirements on enterprises internal audit ability.Based on the significance of risk control in internal audit of construction enterprises,this paper studies the key control links of internal audit of construction enterprises.Combined with relevant laws,regulations and policies,the paper analyzes current problems existing in internal audit,and summarizes the countermeasures and methods on this basis.

关 键 词：施工企业 风险管控 联合审计 安全保障 

分 类 号：F239.45[经济管理—会计学]