摘要
数据显示我国工程设计市场属于集中度较低的分散竞争型。分析工程设计企业内部控制框架,主要包括控制环境、风险评估、控制活动、信息与沟通、监控五大要素;然后结合属性变革、业务变革和并购重组这三种转型方式,分析其内部控制要点。
Data shows that China＇s engineering design market is a low concentration of decentralized competition This paper analyz environment, risk es the internal control framework of engineering design enterprises, including control assessment, control activities, information and communication, monitoring five elements Combined with three transformation methods of the attribute transformation, business transformation and merger and reorganization, analyzes the internal control points.
作者
卜晓秋
毛晔
BU Xiaoqiu MAO Ye(Architectural Design and Research Institute of Southeast University, Nanjing 210096, China Nanjing Audit University, Nanjing 211815, China)
出处
《工程经济》
2016年第12期43-45,共3页
ENGINEERING ECONOMY
关键词
设计企业
转型发展
内部控制
企业管理
design enterprise： transformation and development
internal control
enterprise management
