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内部控制是现代企业进行生产经营活动自我调节、自我约束的有效的内在机制。可见,内部控制在企业经营管理中的地位极为重要。随着企业生产经营规模的不断扩大,企业的组织结构日益复杂、经营模式更加完善,而这些环境的变化更彰显出内部控制的重要性作用。本文将就我国企业财务内部控制与管理中存在的问题进行剖析,并探寻企业实现财务内控精细化管理的关键要点把控,为促进企业的健康发展奠定基础。
Internal control is an effective internal mechanism for self-regulation and self-restraint in the production and operation of modern enterprises. Visible, internal control in the business management of the position is extremely important. With the continuous expansion of the scale of production and operation of enterprises, the organizational structure of enterprises is increasingly complicated and their business models are more complete. Changes in these environments further highlight the importance of internal control. This article will analyze the problems existing in the internal control and management of the financial enterprises in our country and explore the key points that the enterprises should achieve in order to achieve the fine management of financial internal control and lay the foundation for the healthy development of the enterprises.