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随着我国经济体制改革的不断深入、市场经济的进一步发展和资金投资渠道的多元化,建立和实施有效的企业内部控制制度意义重大,不断加强和完善流通企业内控管理制度显得尤为关键和紧迫。一、企业内部控制概述内部控制制度是市场经济发展到一定阶段的产物,是现代企业财务管理的一种重要手段。随着产业结构的不断调整和信息产业的飞速发展,不断完善企业内部控制制度,对于防范财务风险、减少企业损失、提高资本的运营效率具有重大的理论和实际意义。从内部控制的含义来看,内部控制是企业为了保证实现经营管理目标、组织内部经营活动而建立的各职能部门之间对业务活动进行组织、考核的方法和程序。按其控制的目的不同,
With the continuous deepening of China’s economic reform, the further development of the market economy and the diversification of funds investment channels, it is of great significance to establish and implement an effective internal control system. It is especially crucial and urgent to continuously strengthen and improve the internal control system of the circulation enterprises. I. Overview of Internal Control of Enterprises The internal control system is the product of the development of the market economy to a certain stage and is an important means of financial management in modern enterprises. With the continuous adjustment of the industrial structure and the rapid development of the information industry, it is of great theoretical and practical significance to constantly improve the internal control system of the enterprise in order to prevent financial risks, reduce losses of enterprises and increase the operational efficiency of capital. In terms of the meaning of internal control, internal control is the method and procedure for the organization and assessment of business activities among various functional departments established by the enterprise in order to ensure the realization of management and management objectives and organize internal business activities. The purpose of their control is different,