计文青

(上海市公路管理处高速公路管理署)

　

摘 要:在公路项目管理中，内部控制制度作为公路项目管理的自我调节和自我约束的内在机制，起着具有举足轻重的作用。本文通过对公路项目管理内部控制制度的现状及存在的问题【如：法人治理结构不规范 、内部会计控制不规范与完善（项目资产安全方面、经营管理方面）、有法不依、有章不循、执法不严的现象较为严重、内部控制制度建设滞后不能适应新的经济情况。】进行归纳分析，并结合我国现代企业的实际，建立完善内部控制制度，规范行为，提高会计信息质量，应注意的一些问题谈了几点看法。

关键词：内部；会计；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