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随着经济的发展,商场的多元化和全球化给企业的发展带来了巨大的竞争与挑战。企业财务会计内部控制对于保证企业财产安全可靠、避免风险和增加企业竞争里具有重要作用,所以建立有效的财务会计内部控制是企业发展所必须的。内部控制是一个发现问题,解决问题,再发现问题,再解决问题的一个循环往复的过程,其目的为了提升企业的管理能力,保护财产信息的安全,内部控制的对象包括企业单位的所有人员。建立完善健全的财务会计内部控制体系,对于避免市场上的风险,防止财产的流失,监督企业管理,具有重要意义。在企业竞争力的增强方面,也具有很强的促进作用。所以说,深化改革,完善企业内部控制系统,用现代企业制度武装自身,是每一个企业适应社会发展的必由之路。然而在很多企业中,缺乏完善的控制制度,内部控制的力度十分薄弱,在企业管理中并没有发挥出应有的作用。
With economic development, the diversification of shopping malls and globalization have brought enormous competition and challenges to the development of enterprises. The internal control of financial accounting in enterprises plays an important role in ensuring the safety of corporate property, avoiding risks and increasing business competition. Therefore, establishing effective internal control of financial accounting is necessary for the development of the enterprise. Internal control is a process of finding and solving problems, finding problems and then solving problems. The purpose of internal control is to enhance the management ability of the enterprise and protect the safety of property information. The object of internal control includes all the employees of the enterprise. Establishing a sound and sound internal control system of financial accounting is of great significance to avoiding the risks on the market, preventing the loss of property and supervising the management of enterprises. In enhancing the competitiveness of enterprises, but also has a strong role in promoting. Therefore, deepening reforms, perfecting the internal control system of an enterprise and arming itself with a modern enterprise system are the only ways for every enterprise to adapt to social development. However, in many enterprises, the lack of a sound control system and the weak internal control have not played a proper role in business management.