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内部控制制度是企业进行财务管理时的重要参考规范。特别是随着近年来市场经济竞争的日益激烈,内部控制制度在我国企业中的应用也越来越频繁。科学的财务内部控制制度不仅能够有效预防和降低企业财务管理的风险,而且能够提升企业的经济和社会效益。因此,财务内部控制制度对企业的正常运营和健康发展具有非常重要的意义。基于此,文章根据COSO内部控制框架对企业内部控制的定义,从财务内部控制制度建立必备的五要素入手,对企业财务管理中内部控制的重要性进行了深入探讨。
Internal control system is an important reference for enterprises in financial management. Especially with the increasingly fierce market economy competition in recent years, the application of internal control system in our country’s enterprises is also more and more frequent. Scientific financial internal control system not only can effectively prevent and reduce the risk of financial management, but also enhance the economic and social benefits of the enterprise. Therefore, the financial internal control system is very important to the normal operation and healthy development of the enterprise. Based on this, according to the definition of internal control of COSO by internal control framework of COSO, starting with the establishment of necessary five elements of internal control system of finance, the article probes deeply into the importance of internal control in enterprise financial management.