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当前,企业面临的市场竞争压力逐渐增大。内部控制作为企业财务管理的重要组成部分,对于改善企业的生产经营效益、增强企业的战略发展能力具有关键作用。随着市场经济以及企业财务体制的不断发展完善,企业内部控制也逐渐显露出其不足,已不能适应社会发展的新形势,如企业内部控制根基不牢固、内部控制制度体系不完善、内部控制发展运营机制尚不科学等。因此,在企业发展日臻完善的社会背景下,完善企业内部控制,改善其存在的不足已成为企业当前的重中之重。
At present, enterprises are facing increasing pressure of market competition. As an important part of corporate financial management, internal control plays a key role in improving the efficiency of production and operation of enterprises and enhancing their ability of strategic development. With the constant development and improvement of the market economy and the corporate financial system, the internal control of the enterprise has gradually revealed its inadequacy and can no longer meet the new situation of social development. For example, the internal control of the enterprise is not well-founded, the internal control system is imperfect and the internal control is developed Operating mechanism is not scientific and so on. Therefore, improving the internal control of enterprises and improving their existing deficiencies have become the current priority of enterprises in the increasingly perfect social background of enterprises.