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企业要想有效提升自身的管理水平,首先就应该建立起一套完善的企业内部控制制度,依次实现企业运营成本的降低,企业发展资源的利用最大化。而资金是企业最为重要的流动资产,具有流动性强,容易发生舞弊等特点,因此,资金内控是企业内部控制的重要环节。本文以制造企业为例,并结合A企业实际情况,对企业资金内部控制进行研究,以期强化企业资金内部控制,促进我国制造企业的良好有序发展。
In order to effectively improve their own management level, enterprises should establish a set of perfect internal control system in order to reduce the operating costs of enterprises and maximize the utilization of resources for enterprise development. The capital is the most important current assets of the enterprise, which has the characteristics of strong liquidity and easy to happen fraud. Therefore, internal control of funds is an important part of the internal control of enterprises. In this paper, manufacturing enterprises, for example, combined with the actual situation of A enterprises, the internal control of funds research, with a view to strengthening internal control of funds, and promote the good and orderly development of China’s manufacturing enterprises.