2012 Vol.7 No.2
4
小结
张泽慧：施工单位财务内部控制研究
2012
第7卷第2期
[1jCommittee of Sponsoring Organizations of the Treadway Commission. COSO: Enterprise Risk
财务内部控制体系是内控体系的核心部分，是单位内
部控制业务层面的重要组成部分，在单位财务管理体系中居于核心地位。健全的财务内部控制体系能够大幅度降低单位财务风险，降低成本费用，提高资产质量，规避经营风险，提高单位效益。施工单位构建财务内部控制体系是必要的，也是可行的，建立以成本控制为核心、以项目全过程管控为主线、以全面预算控制为抓手的财务控制系
统，具有重要的现实意义。参考文献
Management Framework.2004.
[2]Committee of Sponsoring Organizations of the Treadway Commission.COSO: Internal Control-Integrated Framework.1992, 1994.
[3]朱元午.财务控制.上海：复且大学出版社，2007 120~130
[4]侯建，施工企业的财务风险管理现状及对策研究.产业与科技论坛.2007,6(5).78~79
[5]谢灿.浅谈施工企业财务内部控制框架及风险防范.现代营销.2011(4).76~77.
ResearchontheInternalFinancialControlofConstructionEnterprises
ZHANG Zehui', ZHANG Xinri?
(I.School of Economics and Management, Xidian University,Xi'an 7I0l26, China,
2. Auditing Bureau at Yuquan District, Hohhot City I50104, China)
Abstract: Internal financial control, to ensure the financial goal realization, is the core unit of the internal control. Project management is the main management system in the construction enterprises. There is financial risk in the throughout the construction project whole process for the industry characteristics of the large investment scale, long production cycle, the influence of many factors and intense compctition. In this paper, based on theory of the internal control, COSO basic framework, system engineering, we systematically analyzed the financial risk of construction enterprises, and proposed the financial internal control basic frame for construction enterprises, taking the project cost control as the core, the whole process of project
management as the main line, and the comprehensive budget control as an effective measure. Keyword: Internal Control; Financial Control; COSO Internal Model
浙江：湿地内禁设开发区工业区
本刊讯(李风段金平)近日，浙江省发布的《湿地保护条例》规定，湿地内禁止设立开发区、工业园区，严禁采石、采砂、采矿、开采地下水等。
《条例》明确，县级以上人民政府应当采用设立自然保护区、湿地公园、湿地保护小区等方式对湿地进行保护；因湿地保护需要临时占用湿地的，建设单位在申请国土资源主管部门批准临时占用湿地时，应提交湿地临时占用方案，国土资源主管部门在批准临时占用湿地申请前，应征求有关湿地管理部门意见：湿地内严禁开垦、烧荒、填埋湿地，采石、
采砂、采矿、开采地下水。万方数据