论文部分内容阅读
在国内经济形势持续变化、国内竞争日趋激烈的大环境下,企业面临着巨大的压力。为提高竞争力以获得一席之地,企业必然要进行内部控制财务体系的完善和改革。内部控制指的是在社会环境或经济环境下,企业或单位为了提高市场竞争力和总体经济效益,达到资源的充分有效利用和有计划合理分配,实现预期的目标,而在企业内部进行的一系列调整和改善的方案和方式方法。内部控制财务体系可以保证财务信息的真实和资产的安全,促进经济活动的有序进行,最终实现内部的稳定和谐,从而提高企业竞争力,增加利润。对此,企业必须要针对内部控制问题进行一系列调整,明确各员工负责事务,加大监督,做市场调查,并结合实际做出预算,来实现资源的有效利用和内部控制财务体系在企业中的良好运行。
Under the environment of continuous changes in domestic economy and increasingly fierce domestic competition, enterprises are under tremendous pressure. In order to gain a competitive edge, the enterprise must carry out the improvement and reform of the financial system of internal control. Internal control refers to the social environment or economic environment, enterprises or units in order to enhance market competitiveness and overall economic efficiency, to achieve the full and effective use of resources and the rational distribution of planned and achieve the desired goal, while in the enterprise Series of adjustment and improvement programs and ways and means. Internal control of the financial system can guarantee the authenticity of financial information and asset safety, and promote the orderly conduct of economic activities, and ultimately internal stability and harmony, thereby enhancing the competitiveness of enterprises and increase profits. In this regard, companies must make a series of internal control issues for a series of adjustments, clear the staff responsible for matters, increase supervision and market research, combined with the actual budget to achieve the effective use of resources and internal control of the financial system in the enterprise Good run.