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内部控制作为企业生产经营活动自我调节和自我约束的内在机制,其建立、健全及实施是企业生产经营成败的关键。而财会人员职业道德与内部控制的有效性密切相关,可以说,财务人员是内部控制发挥作用的一个重要因素。本文将以国有生产制造型企业为背景,简要概括出当前由财务人员配备问题而引发出企业内部控制失效的弊端,并就如何发挥财务人员在内部控制中的能动作用,提出了几点建议。
As the internal mechanism of self-regulation and self-restraint of production and business activities, the establishment, improvement and implementation of internal control are the keys to the success of a company’s production and operation. However, the professional ethics of accounting personnel is closely related to the effectiveness of internal control. It can be said that financial officers are an important factor in the effectiveness of internal control. This article will take the state-owned manufacturing enterprises as the background, briefly summarizes the current problems caused by the staffing of finance staff, which lead to the drawbacks of the enterprise internal control failure, and puts forward some suggestions on how to give play to the financial personnel’s active role in internal control.