论文部分内容阅读
财务管理是企业管理的核心,随着市场竞争的加剧,企业对财务管理的重视也达到了前所未有的高度。内部控制是由企业各个层级的人员共同实施,旨在实现控制目标的过程,它持续地流动于企业之中,并随着企业经营管理的新情况新要求适时改进。简要分析了企业内部控制建设的重要性,提出了企业内部控制建设应坚持的原则,并就如何加强企业内部控制建设作了初步的探讨。
Financial management is the core of business management. With the intensified market competition, enterprises attach importance to financial management to an unprecedented level. Internal control is implemented jointly by employees at all levels of the enterprise in order to achieve the goal of control. It continuously flows in the enterprise and is promptly improved as new conditions of the enterprise’s operation and management are required. This paper briefly analyzes the importance of internal control construction, puts forward the principle that internal control construction should adhere to, and makes a preliminary discussion on how to strengthen internal control construction.