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随着我国企业结构体系的越来越完善,内部控制对企业而言变得越来越重要。企业内部控制划分为内部管理控制与内部财务控制两大类,而内部财务控制又是两者之中的重中之重。内部财务控制是企业按照一定的程序和方式确保企业内部机构及其人员全面落实和实现财务预算的过程。如何规范企业内部财务控制、强化内部财务控制机制、建立一套科学、适用的内部财务控制示范体系,成为当前我国企业管理改革和发展的一项紧迫的任务。
With the improvement of China’s corporate structure system, internal control has become more and more important to enterprises. Corporate internal control is divided into internal management control and internal financial control in two broad categories, and internal financial control is the top priority of the two. Internal financial control is the process by which enterprises ensure that the internal organs and their personnel in enterprises fully implement and realize their financial budgets in accordance with certain procedures and methods. How to standardize the internal financial control, strengthen the internal financial control mechanism and establish a set of scientific and applicable internal financial control demonstration system has become an urgent task for the reform and development of the current Chinese enterprise management.