论文部分内容阅读
财务内部控制是指组织为了确保相关法律、法规以及规章制度的贯彻落实,提升会计信息质量、保证资产的完整安全而制定并实施的一系列控制程序、方法和措施。基于此,加强企业财务内部控制既是深入贯彻实施《会计法》的需要,也是企业生存与发展的需要,更是保证企业资产安全的需要。本文将围绕强化内控意识、强化内部审计、强化财务管理和强化财产清查四个方面展开具体探讨,以期对企业实现高效治理提供有益参考。
Financial internal control refers to a series of control procedures, methods and measures formulated and implemented by the organization to ensure the implementation of relevant laws, regulations and rules and regulations, enhance the quality of accounting information, and ensure the complete and safe asset. Based on this, strengthening the financial internal control of enterprises is not only the need of thoroughly implementing “Accounting Law”, but also the need of survival and development of enterprises and the need of ensuring the safety of assets of enterprises. This article will focus on four aspects: strengthening internal control awareness, strengthening internal audit, strengthening financial management and strengthening property inventory, in order to provide useful reference for enterprises to achieve effective governance.