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制造业企业通常具有周转期慢、营运资金数额大、资金回流困难等特点,其财务管理难度相对较大,对制造业企业来说,内部控制制度不仅是企业管理制度的重要组成部分,也是企业维持正常生产经济活动的必要管理机制。面对行业竞争的日趋激烈和市场经济的快速发展,制造业企业必须更加重视内部控制对企业经营管理的巨大影响,妥善处理相关内控问题,为企业在新形势下的长足发展打下坚实的基础。本文开篇分析了制造业企业构建内部控制体系的重要意义,进而对制造业企业内部控制的现状进行了简要阐述,并针对相关问题,提出了相应的解决办法,以期为制造业企业提供有价值的参考。
Manufacturing enterprises usually have the characteristics of slow turnaround, large amount of working capital, difficulty of capital return, etc., and their financial management is relatively difficult. For manufacturing enterprises, the internal control system is not only an important part of the enterprise management system but also an enterprise The necessary management mechanism to maintain normal production and economic activities. Faced with increasingly fierce competition in the industry and rapid development of the market economy, manufacturing enterprises must pay more attention to the tremendous impact of internal control on the operation and management of enterprises and properly handle related internal control issues, laying a solid foundation for the rapid development of the enterprises in the new situation. This paper begins with an analysis of the importance of manufacturing enterprises in building an internal control system, and then gives a brief exposition of the status quo of internal control of manufacturing enterprises. In view of the relevant problems, the corresponding solutions are put forward to provide valuable contributions to manufacturing enterprises reference.