论文部分内容阅读
随着经济全球化的快速发展,我国企业面临着愈加激烈的竞争,结合市场发展需求不断改革和创新十分必要。作为企业的核心竞争因素之一,企业内部财务控制体系的整体质量和执行效果决定着企业发展命脉。现阶段我国大部分企业,尤其是中小型企业,缺乏一体化、系统化的内部财务控制体系,内部财务管理水平相对较低,这种现状逐渐成为制约企业长期稳定发展的重要因素,结合企业内部控制的基本要素探讨内部控制财务体系存在的问题,并针对性地提出创新性对策十分必要。
With the rapid development of economic globalization, Chinese enterprises are faced with fiercer competition. It is necessary to constantly reform and innovate in light of the market development. As one of the core competitive factors of an enterprise, the overall quality and execution effect of the internal financial control system determine the lifeline of the enterprise. At this stage, most enterprises in our country, especially small and medium-sized enterprises, lack an integrated and systematic internal financial control system and their internal financial management level is relatively low. This status quo has gradually become an important factor restricting the long-term and steady development of enterprises. Combined with the internal The basic elements of control to explore the internal control of the financial system of the existing problems and targeted innovative solutions are necessary.