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改革开放政策正式实施之后,我国的企业发展获得了长足的进步。但是在日益激烈的市场竞争中,企业要成功获得一席之地,必须注重企业内部的管理工作。而企业内部管理的重要手段就是实施企业财务内部控制。本文首先介绍了财务内部控制的基本理论,指出目前我国企业财务内部控制存在的不足之处,并结合实际情况,提出了一些改良建议。
After the formal implementation of the reform and opening-up policy, China’s corporate development has made considerable progress. However, in the increasingly fierce market competition, companies must succeed in gaining a place in the enterprise and must pay attention to internal management. The important means of internal management of an enterprise is to implement internal financial control of the enterprise. This article first introduced the basic theory of financial internal control, pointed out the current deficiencies in the internal financial control of Chinese enterprises, and put forward some suggestions for improvement in light of the actual situation.