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财务控制是企业财务管理的重要内容,也是当今企业需要解决的重要问题之一,加强企业的财务控制是一个经久不衰的话题。面对资本运作大规模和无效率的状况、会计失真和披露机制不完善的情况,怎样提高财务控制的效率的问题被提上日程。许多企业因为财务控制薄弱导致经济效益低下,甚至导致企业破产。本文将对财务控制的基本理论进行研究,从中寻找财务控制效率的影响因素、财务控制的基本手段,分析我国财务控制效率低下的原因,最终得出提高我国企业财务控制效率的方法。
Financial control is an important part of the financial management of an enterprise. It is also one of the important issues that need to be solved by enterprises today. Strengthening the financial control of an enterprise is an enduring topic. The face of large-scale and inefficient capital operation, accounting distortion and disclosure mechanism is not perfect, how to improve the efficiency of financial control is put on the agenda. Many enterprises have low economic efficiency due to weak financial control and even bankrupt enterprises. This article will study the basic theory of financial control, find the influencing factors of financial control efficiency, the basic means of financial control, analyze the reasons of the low efficiency of financial control in our country, and ultimately come up with ways to improve the efficiency of corporate financial control in China.