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内部控制是企业自身进行自我调节和自我约束的重要内在机制。尤其在“营改增”全面开展的背景下,内部控制更是解决当前我国港口企业会计信息失真、违法经营、维护所有者权益的必然要求和重要措施。本文将在具体阐述当前我国港口企业财务内部控制存在的突出问题基础上,提出今后促进我国港口企业财务管理的若干对策建议:多方面加强对内部控制的重视程度;强化和完善资金管理;建立全面风险评估和监督体系。
Internal control is an important internal mechanism for self-regulation and self-restraint in enterprises. Especially in the context of the full implementation of “battalion reform ”, internal control is an inevitable requirement and an important measure to solve the current distortion of accounting information, illegal business operations and safeguarding the rights and interests of owners of port enterprises in our country. Based on the concrete exposition of the prominent problems existing in the financial internal control of the port enterprises in our country, this article will put forward some countermeasures and suggestions on how to promote the financial management of the port enterprises in our country in the future: strengthening the emphasis on internal control in various aspects; strengthening and improving the fund management; Risk assessment and monitoring system.