论文部分内容阅读
企业内部财务控制是控制论在企业财务活动中的具体运用,与企业经营活动相互交织,为进行企业基本经营活动而存在,其本质是降低交易费用的控制活动。企业内部财务控制的作用和地位,以及市场经济对企业提出的要求,决定了企业必须加强内部财务控制。
The internal financial control is the specific application of cybernetics in the financial activities of enterprises. It is intertwined with the business activities of enterprises and exists for the basic business activities of enterprises. Its essence is the control activities that reduce transaction costs. The role and status of internal financial control and the demands of the market economy on the enterprises determine that the enterprises must strengthen internal financial control.