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财务管理是企业发展的核心要素。由于我国市场经济起步较晚,企业在财务管理、财务控制中尚未形成成熟的财务管理理念,财务内部控制机制的缺失也有待于完善,无法实现财务资源优化配置,财务管理还缺乏系统性与目标性。本文结合现阶段我国企业财务内部控制的特点和存在的问题进行了剖析,希望对企业财务内部控制评价体系的构建有所帮助。
Financial management is the core of enterprise development. Due to the late start of China’s market economy, enterprises have not formed a mature financial management concept in financial management and financial control. The lack of financial internal control mechanism needs to be perfected, and the optimal allocation of financial resources can not be realized. The financial management lacks systematicness and objectives Sex. This paper analyzes the characteristics and existing problems of internal financial control in China at present, and hopes to help to build the evaluation system of internal financial control.