計(jì)文青
(上海市公路管理處高速公路管理署)
摘 要:在公路項(xiàng)目管理中，內(nèi)部控制制度作為公路項(xiàng)目管理的自我調(diào)節(jié)和自我約束的內(nèi)在機(jī)制，起著具有舉足輕重的作用。本文通過對(duì)公路項(xiàng)目管理內(nèi)部控制制度的現(xiàn)狀及存在的問題【如：法人治理結(jié)構(gòu)不規(guī)范 、內(nèi)部會(huì)計(jì)控制不規(guī)范與完善（項(xiàng)目資產(chǎn)安全方面、經(jīng)營(yíng)管理方面）、有法不依、有章不循、執(zhí)法不嚴(yán)的現(xiàn)象較為嚴(yán)重、內(nèi)部控制制度建設(shè)滯后不能適應(yīng)新的經(jīng)濟(jì)情況。】進(jìn)行歸納分析，并結(jié)合我國(guó)現(xiàn)代企業(yè)的實(shí)際，建立完善內(nèi)部控制制度，規(guī)范行為，提高會(huì)計(jì)信息質(zhì)量，應(yīng)注意的一些問題談了幾點(diǎn)看法。
關(guān)鍵詞：內(nèi)部；會(huì)計(jì)；控制
Consideration on improving Internal Control Regulation for Highway Project Management
JI Wen-qing
Abstract: As the internal self-adjust and self-curb mechanism, The internal control regulation plays a very important role in highway project management. This paper carries out an analysis on the current status and existing problems of the internal control regulation for highway project management, such as: unreasonable organization structure, loose internal accountancy control (project estate safety, management), disrespect relative laws, internal control regulation can not adapt to the new economical situation. Besides, based on a study of the actual situation of enterprises in our country, this paper puts forward some opinions on establishing the internal control regulation, improving accountancy information quality, etc.
Key words: internal；regulation；control
