英语翻译随着现代经济快速发展,全球经济一体化进程的不断加快,内部控制逐渐成为各国企业和会计学家非常关注的重要问题.近些年

英语翻译
随着现代经济快速发展,全球经济一体化进程的不断加快,内部控制逐渐成为各国企业和会计学家非常关注的重要问题.近些年来,在我国市场经济浪潮之中,内部控制越来越受到企业的重视.但是在建筑施工行业当中,内部控制大多还流于表面形式,难以发挥其应有的作用.2008年6月28日财政部、证监会等五部委联推《企业内部控制基本规范》,要求从2009年7月1日起正式在上市公司施行,这表明企业建设和完善内部控制制度的任务更加紧迫.建筑施工企业作为专门从事土木工程、建筑工程、线路管道和设备安装工程及装修工程的新建、扩建、改建和拆除等有关活动的企业,其内部控制更加复杂,也成为当今一个热点问题和难点问题.目前全球经济形势紧迫,国际竞争异常激烈,相当一部分建筑施工企业已经感受到自身所面临巨大的管理风险、政策风险和廉政风险,认识到加强并完善内控机制建设十分必要也十分紧迫.不容忽视的是,现阶段大部分建筑施工企业的内控机制建设,由于认识不到位、内控意识薄弱、控制缺乏刚性、制度执行缺乏公正和公平等原因,在具体实施中应存在这样或那样的问题.
目前,我国建筑施企业内部控制水平急待提高,本文根据内部控制的理论及其构成体系框架,分析影响建筑施工企业内部控制健康发展的主要因素,结合建筑企业的特点和内控现状,就如何切实有效的实行内部控制进行阐述.对于建筑施工企业在内控制度完善、成本风险控制、内部监督、网络信息化等方面容易遇到的问题,提出相应的风险防范措施和建议,为加强建筑施工企业内部控制管理水平提供意见和参考.

With the rapid development of modern economy,the global economy is accelerating the integration process,internal control has become all enterprises and accounting experts are very important issues of concern.In recent years,in our country market economy tide,internal control is more and more attention by enterprises.But in the construction industry,the internal control is still superficial forms,it is difficult to play its due role.In June 28,2008 the Ministry of finance,Securities Regulatory Commission and other five ministries and commissions push " basic standard for enterprise internal control ",from July 1,2009 onwards in listing Corporation performed,indicating that the construction of enterprise internal control system and improve the task even more urgent.Building construction company as a specialized in civil engineering,construction,line pipe and equipment installation works and decoration of the new,expansion,alteration and dismantling and other related activities of enterprises,the internal control is more complex,has become a hot and difficult problem.The current global economic situation is urgent,the international competition is unusually intense,is part of the building construction enterprises have to feel their faces great management risk,policy risk and the risk,knowledge to strengthen and perfect internal control system is very necessary and very urgent.Is not allow to neglect,at this stage most of the construction enterprises construction of the internal control system,as a result of understanding does not reach the designated position,control a weak sense of lack of control,rigid,system implementation of the lack of justice and fairness and other reasons,in the concrete implementation should exist in this or that problem.
At present,China's construction enterprises to improve the level of internal control,according to the internal control theory and system framework,analysis of the impact of the construction of enterprise internal control and healthy development of the main factors,combined with the characteristics of construction enterprise and internal control present situation,how to effectively implement internal control of.For the construction enterprises in the internal control system perfect,cost risk control,internal supervision,network information and so on easy problems,put forward the corresponding risk prevention measures and suggestions,to strengthen the construction of internal control management level to provide advice and reference.