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企业财务内部控制是为了使财务信息质量得到提高,使资产的完整性、安全性得到保护而实行的程序、措施和方法。财务内部控制之所以能够在企业中实施原因在于其实施能够帮助企业将财务相关法规以及制度规范更好地进行落实。它能对企业财务会计及相关信息的可靠性、及时性、准确性以及真实性进行有效的保障,使得风险得以避免。企业财务内部控制的实施在对企业人员行为的制约,企业经营管理水平的提升以及企业目标的实现等方面都能够起到至关重
Internal financial control of enterprises is a procedure, measure and method implemented to improve the quality of financial information and protect the integrity and safety of assets. The reason why the financial internal control can be implemented in the enterprise is that its implementation can help enterprises to better implement the financial-related laws and regulations and the system rules. It can effectively guarantee the reliability, timeliness, accuracy and authenticity of the financial accounting and related information of an enterprise, so as to avoid the risk. The implementation of financial internal control of enterprises can play a crucial role in the restriction of corporate personnel behavior, the improvement of business management level and the realization of business goals