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当前,我国企业财务内控制度管理的问题主要体现在财务风险危机、财务内控没有管理决策两个方面,为了转变这种现状企业管理者必须立足于企业发展的实际情况,保证企业财务内控制度管理获得全方位地完善。本文提出了实现企业内控制度的完善应该首先建立原则性的财务内控制度、基础性管理制度和会计机构与人员管理制度的基本理念,并在此基础上进行了成本费用管理、财务风险内控管理,完善内部审计制度和资金控制管理制度的相关探索,对全面实现企业财务的决策能力的提升有重要的借鉴意义。
At present, the problems of the management of the financial internal control system in our country are mainly reflected in the financial risk crisis and the financial internal control without management decision-making. In order to change the status quo, the manager of the enterprise must base itself on the actual situation of the enterprise development and ensure the management of the financial internal control system of the enterprise Perfect all-round. This paper puts forward that to improve the internal control system of enterprises, we should first establish the basic concepts of financial internal control system, basic management system and accounting institution and personnel management system. On the basis of this, we carry out cost cost management, internal control of financial risks, Improve the internal audit system and capital control management system of the relevant exploration, to fully realize the decision-making ability of corporate finance to enhance the significance of an important reference.