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内部控制是企业管理的重要组成部分,它对企业资产的安全性、会计资料的真实有效都具有重要的作用。为了战略的落实,目标的实现,公司在实施财务战略过程中,要不断加强内部控制制度建设,完善财务风险预警及管理机制,促进管理的科学化和规范化。本文根据开滦集团内部控制制度的实践,研究目前集团公司内控建设过程中存在的问题,提出了进一步完善和提高的具体建议。
Internal control is an important part of business management. It plays an important role in the safety of enterprise assets and the authenticity of accounting data. In order to implement the strategy and achieve the goal, the Company shall continuously strengthen the internal control system, improve the early warning and management mechanism of financial risks and promote the scientific and standardized management in the process of implementing the financial strategy. Based on the practice of the internal control system of Kailuan Group, this paper studies the problems existing in the internal control of the group company and puts forward concrete suggestions for further improvement and improvement.