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随着我国社会主义市场经济体制的建立和国内企业的高速发展,建立健全企业财务内部控制制度,成为保证企业健康发展的客观要求。企业的发展离不开健全的内部控制,而财务内部控制作为其中的核心部分,其好坏直接决定着企业能否在激烈的竞争中生存和发展。本文阐述了企业建立财务内部控制的必要性,分析了我国企业财务内部控制存在的问题,并提出了优化企业财务内部控制的措施。
With the establishment of China’s socialist market economic system and the rapid development of domestic enterprises, establishing and improving the internal financial control system has become an objective requirement for the healthy development of enterprises. The development of an enterprise can not be separated from a sound internal control. As the core part of the financial internal control, the quality of the enterprise directly determines whether the enterprise can survive and develop in the fierce competition. This article elaborates the necessity of establishing financial internal control in enterprises, analyzes the existing problems in internal financial control of enterprises in our country, and puts forward measures to optimize internal financial control of enterprises.