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随着我国市场经济的繁荣发展、国有企业深化改革和现代企业制度的建立,加强和规范企业与财务相关的内部控制、提高企业经营管理水平和风险防范能力、促进经济和社会可持续发展,不但是财政部、证监会或其他行业主管部门的监管要求,也是目前企业投资者和管理层逐渐重视的领域。许多企业都已意识到完善内部控制的重要性和迫切性,但在管理中仍有诸多问题得不到解决。本文通过在实践工作中了解到企业财务管理和内部控制中所存在的问题,并针对这些问题提出几点建议。
With the prosperity and development of the market economy in our country, the state-owned enterprises deepen the reform and the establishment of a modern enterprise system, strengthen and standardize their financial-related internal controls, enhance the management and risk prevention capabilities of enterprises, and promote the sustainable economic and social development. However, the regulatory requirements of the Ministry of Finance, the CSRC or other industry authorities are also the areas where corporate investors and management are gradually attaching importance. Many companies are aware of the importance and urgency of improving internal control, but many problems remain unmanageable in management. In this paper, through the practical work to understand the problems in the enterprise financial management and internal control, and make some suggestions on these issues.