勘察设计企业内控缺陷及其改善路径研究  

Research on Internal Control Defects and the Improvement Paths of Survey and Design Enterprises

作　　者：贾耀东 JIA Yao-dong(Guizhou Architectural Design and Research Institute Co.,Ltd)

机构地区：[1]贵州省建筑设计研究院有限责任公司

出　　处：《当代会计》2023年第5期142-144,共3页Contemporary Accounting

摘　　要：近年来,受经济增速放缓和国际形势日益严峻的影响,勘察设计企业的竞争逐渐加剧,内部控制是否有效运行对企业的高速发展起到了至关重要的作用。然而,勘察设计企业内部控制体系建设复杂、流程烦琐,导致内部控制的重要性往往被忽视。从勘察设计企业实施内部控制的必要性出发,分析了勘察设计企业内控缺陷成因及其具体表现,并探讨了改善路径。In recent years,the competition among survey and design enterprises has intensified due to the slowdown in economic growth and the increasingly challenging international landscape.The effective operation of internal controls plays a crucial role in the rapid development of these enterprises.However,the construction of internal control systems in survey and design enterprises is complex and cumbersome,often leading to the underestimation of the importance of internal controls.This paper elucidates the necessity of implementing internal controls in survey and design enterprises,analyzes the causes and manifestations of internal control deficiencies in these enterprises,and explores improvement paths.

关 键 词：勘察设计企业 内部控制 财务风险 

分 类 号：F275[经济管理—企业管理]