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内部控制作为衡量企业管理的重要参考,并且是上市公司财务管理工作的重中之重。随着世界经济的发展与变化,我国的经济政策也随之转变,大股东对上市公司的资金占用现象再次涌现。笔者在企业内部控制失效因素的基础上,提出了对上市公司财务管理模式的浅见。
Internal control as an important reference to measure business management, and financial management of listed companies is the top priority. With the development and changes of the world economy, the economic policies of our country have also changed. The phenomenon of capital occupation by listed companies for listed companies has emerged again. Based on the factors of failure of internal control of the enterprise, the author puts forward some hints on the financial management mode of listed companies.