【作者】 李红瑛；

【导师】 刘建英；

【作者基本信息】 长沙理工大学 ， 会计学， 2006， 硕士

【摘要】 近年来，我国采取积极的财政政策，加快了基础设施的建设，基本建设投资逐年增加，成为拉动经济增长的主要因素。但由于缺乏良好的工程项目内部会计控制，目前我国基本建设中存在着诸多问题，如投资决策失误导致巨额亏损、挪用资金、预决算超标等现象比比皆是，严重影响了投资效益。因此，在经济持续高速增长的当前时期，加强工程项目内部会计控制已成为当务之急。工程项目内部会计控制是工程项目自我调节和自我约束的内在机制，建立健全工程项目内部会计控制，对于防范工程项目建设中的差错与舞弊，提高资金使用效益，从源头上规范基本建设投资市场秩序，有着十分重要的现实意义。 本文首先对目前我国工程项目内部会计控制中存在的问题，从工程项目建设单位的内部会计控制环境和工程项目建设各阶段的内部会计控制活动两个大的的方面进行了简要分析。为解决以上问题，本文接下来以两章的篇幅，分别针对怎样改善工程项目建设单位的内部会计控制环境、如何规范工程项目建设各阶段的内部会计控制活动两方面展开了详细的论述。其中，在改善建设单位工程项目内部会计控制环境一章中，本文阐述了提高建设单位负责人的法律意识、构建高效的组织结构、建立明确的岗位分工与授权机制、提高财会人员的道德水平和业务能力及充分发挥内部审计的监督协调能力等具体措施；在规范工程项目建设各阶段的内部会计控制活动一章中，本文依照工程项目建设的业务流程的先后顺序，分别针对工程项目建设的各个阶段的各个重要环节如何进行内部会计控制活动进行了论述，并选择其中的关键控制点进行了重点阐述。更多还原

【Abstract】 In the recent years, our country has taken an active fiscal policy, and accelerated infrastructure construction. The investment in basic establishment is increasing every year, and becomes the basic factor of promoting the economic growth. However, because of lacking in effective internal accounting control, there are numerous problems, such as huge losses led by decision-making errors, peculating funds, budget over criteria, and etc. These problems can be found everywhere, and seriously affect investment returns. So, in the current period of sustained rapid economic growth, strengthening internal accounting control over engineering projects has become the urgent affairs. The internal accounting control is the internal mechanisms of engineering projects self-regulation and self-restraint. Establishment of sound internal accounting control over engineering projects will have a great realistic significance in preventing errors and frauds in the process of engineering project construction, improving capital efficiency, and standardizing the market order from the origin.At first, this paper summarily analyzes the problems of our current internal accounting control over engineering project from the internal accounting control environment and the internal accounting control activities at all stages of engineering project construction. To resolve the above problems, this paper respectively dissertates detailedly at how to improve internal accounting control environment of projects construction units, and how to regulate internal accounting control activities at all stages of engineering project construction respectively with two chapters. In the chapter of improving internal accounting control environment of the engineering project construction units, the paper describes some concrete measures, such as strengthening the law consciousness of the construction unit principals, establishing an efficient organizational structure, establishing a clear division of work and approval authorization mechanisms, improving moral level and the operational capacity of accountants, bringing full play to supervising and coordination functions of the internal audit, and etc. In the chapter of regulating internal accounting control activities at all stages of engineering project construction, this paper dissertated respectively at how to carry out internal accounting control activities at every link of every phase according to operation flow of engineering更多还原