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21世纪是知识经济时代的世纪,生产要素和资本结构都较之以往发生了重大变化,企业的自我制约和自我调节等内部控制制度都面临着改革,企业的财务管理面临的是非常复杂纷繁的社会背景。企业财务管理的内部控制制度是企业存在是否合理的重要发展因素,在由计划经济进入市场经济的重要转型时期,改革措施的科学性和预见性非常重要。为了维护企业财产安全、提高企业经济效益,加强企业的财务管理,内部控制十分必要。本文将对企业的内部控制进行简要概述,对企业财务管理的内部控制所面临的改革的背景原因及如何进行科学有效的改革措施进行深入分析。
The 21st century is the century of knowledge-based economy. Both the production factors and the capital structure have undergone major changes compared with the past. The internal control systems such as the self-regulation and self-regulation of enterprises are facing reforms. The financial management of enterprises is faced with a very complicated and complicated social background. The internal control system of the enterprise financial management is an important factor for the development of the enterprise’s existence. In the period of the important transition from a planned economy to a market economy, it is very important that the reform measures are scientific and predictable. In order to safeguard the safety of enterprises, improve the economic efficiency of enterprises, and strengthen the financial management of enterprises, internal control is necessary. This article will give a brief overview of the internal control of the enterprise, and analyze the background of the internal control of the enterprise’s financial management and how to carry out scientific and effective reform measures.