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企业财务内控是为了实现企业经营目标,确保企业经营方针有效执行,提高企业运营效率而实施的一系列内部自我调整、评价和控制的活动。随着市场化进程的加快,企业间竞争愈演愈烈,大多企业愈加重视内部控制,但部分企业在财务内控方面仍然存在不足,影响了企业的健康发展。因此,建立一套管理科学、责权明确、激励与约束相结合的,符合企业实际经营管理的财务内部控制体系迫在眉睫。
Corporate financial internal control is a series of internal self-adjustment, evaluation and control activities implemented in order to achieve the business objectives of the enterprise, ensure the effective implementation of the business principles and improve the operational efficiency of the enterprise. With the acceleration of the marketization process and the intensified competition among enterprises, most enterprises pay more attention to internal control. However, some enterprises still have inadequate financial internal control and affect the healthy development of enterprises. Therefore, it is imperative to establish a system of financial internal control that is in line with the actual operation and management of the enterprise, with a set of management science, a clear responsibility and authority, a combination of incentives and restraints.