随着技术的进步和和宏观经济环境日趋多样化,企业面临复杂的内部财务环境。企业财务信息不再是只关系到企业决策者和高级管理人员,而是公开面向广泛的社会公众。有效的内部控制对财务报表信息质量具有重大影响,内部财务人员具备专业知识水平则是内部控制运行有效关键。 As technology advances and the macroeconomic environment becomes increasingly diversified, enterprises face a complex internal financial environment. Corporate financial information is no longer related only to business decision-makers and senior management, but open to the public. Effective internal control has a significant impact on the quality of the financial statements and the internal financial officers have the professional knowledge is the key to the effective operation of internal control.