計文青
(上海市公路管理處高速公路管理署)
摘 要:在公路項目管理中，內部控制制度作為公路項目管理的自我調節(jié)和自我約束的內在機制，起著具有舉足輕重的作用。本文通過對公路項目管理內部控制制度的現狀及存在的問題【如：法人治理結構不規(guī)范 、內部會計控制不規(guī)范與完善（項目資產安全方面、經營管理方面）、有法不依、有章不循、執(zhí)法不嚴的現象較為嚴重、內部控制制度建設滯后不能適應新的經濟情況?！窟M行歸納分析，并結合我國現代企業(yè)的實際，建立完善內部控制制度，規(guī)范行為，提高會計信息質量，應注意的一些問題談了幾點看法。
關鍵詞：內部；會計；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
