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近年来,企业内部控制机制已随着市场经济的发展和企业产权机制的日益完善与深入,被越来越多的企业所重视。与此同时,市场机制的完善与发展也使企业彼此间的竞争愈发严峻。在此背景下,企业唯有不断加强内部控制、改善内部管理,方能在激烈的市场竞争中获得长期而稳定的发展。基于此,笔者在财务视角下,立足于我国企业,围绕内部控制机制试展开研究,通过分析内控机制的政策背景和实施效果,提出我国企业在财务视角下应如何健全与完善内控机制。希望能够为我国企业的未来发展略尽绵薄之力。
In recent years, with the development of market economy and the perfection and deepening of property rights mechanism, the internal control mechanism of enterprises has been valued by more and more enterprises. At the same time, the perfection and development of the market mechanism also make the competition between enterprises more and more severe. In this context, only by continuously strengthening internal control and improving internal management can enterprises achieve long-term and stable development in the fierce market competition. Based on this, from the financial perspective, the author bases his research on the internal control mechanism based on the research of the internal control mechanism. By analyzing the policy background and implementation effect of the internal control mechanism, this paper puts forward how to improve and perfect the internal control mechanism of Chinese enterprises in the financial perspective. Hoping to make a slight contribution to the future development of our country’s enterprises.