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随着我国市场经济体制不断完善,供给侧结构性改革持续推进,企业外部市场优势地位逐渐被内部竞争优势所替代,而财务内控是强化内部竞争优势的重要手段。能源企业是一个高风险类型的产业,我国是世界第二大能源强国,因此,财务风险控制直接关系着企业持续健康发展和国民经济的发展。但纵观我国能源企业预算管理与财务内控现状,逐渐呈现出风险管理理念、管理制度问题,带来一系列的市场风险、信用风险、流动风险等。如何在激烈的竞争市场中有效识别、应对、规避风险,提升财务内控能力,逐渐成为当下亟需解决的关键问题。本文基于预算管理与内控的基础性阐释,着重厘清预算内控的要点,并提出相应的预算管理与内控策略。期望本文结论为能源企业提升财务内控水平有所启示。
As China’s market economy system continues to improve and the supply-side structural reforms continue to progress, the dominant position of the external market of enterprises is gradually replaced by the internal competitive advantage. Financial internal control is an important means of strengthening internal competitive advantages. Energy enterprises are a high-risk industry and China is the second largest energy power in the world. Therefore, the control of financial risks is directly related to the sustained and healthy development of enterprises and the development of the national economy. However, looking at the status quo of budget management and financial internal control in China’s energy enterprises, the concept of risk management and the management system gradually emerge, bringing about a series of market risks, credit risks and liquidity risks. How to effectively identify, deal with, evade risks and improve the ability of financial control in a fiercely competitive market has gradually become the key issue to be solved urgently. Based on the basic explanation of budget management and internal control, this article focuses on the key points of budgetary internal control and puts forward the corresponding budget management and internal control strategy. Hope this article conclusion enlightenment for energy companies to enhance the level of financial control.