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企业内部控制是指企业为维护自身资产的安全和完整,保证企业的各项生产、经营、管理工作能够有条不紊开展,加强企业财务资金管理而构建的一套规范化管理控制系统。伴随着市场经济体制改革的深入推进,管理理念和管理行为正在发生巨大变化,作为企业资金管理核心灵魂的财务管理工作,也开始步入转型发展期。面对新形势、新挑战,企业亟需加强内部控制,才能进一步高效、规范地进行财务管理工作。基于此,文章就内部控制视角下企业财务管理问题展开探讨与分析。
Internal control refers to a set of standardized management and control system established by an enterprise for the purpose of safeguarding the safety and integrity of its own assets and ensuring that the production, operation and management of an enterprise can be carried out in an orderly manner and that the financial funds of enterprises are strengthened. With the deepening of the reform of the market economy system, the management concepts and management behaviors are undergoing tremendous changes. The financial management as the core soul of the capital management of enterprises also begins to enter the period of transformation and development. Faced with the new situation and new challenges, enterprises need to strengthen internal control, in order to further efficient and standardized financial management. Based on this, the article explores and analyzes the issue of enterprise financial management from the perspective of internal control.