随着现代企业制度的建立,企业的内部控制工作得到了广泛的重视。2001年6月22日,财政部发布了《内部会计控制规范(试行)》,同年12月28日又发布了《内部会计控制规范-工程项目(征求意见稿)》。当前企业面临改制,转换经营机制,推行以项目法人责任制、招标投标制、建设监理制、合同管理制为核心的现代管理模式,加强工程项目内部会计控制具有十 With the establishment of the modern enterprise system, the internal control of enterprises has gained wide attention. On June 22, 2001, the Ministry of Finance promulgated the “Standard for Internal Accounting Control (Trial)” and the “Internal Accounting Control Specification - Engineering Project (Exposure Draft)” on December 28 of the same year. At present, enterprises are faced with the system of restructuring and transformation and the implementation of the modern management model with the project legal person responsibility system, bidding and tendering system, construction supervision system and contract management system as the core, and strengthening the internal accounting control of the project with ten