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财务管理活动贯穿企业发展整个过程,而有效率的企业财务管理很大程度上取决于内部控制的有效性。有效的内部控制有助于提高企业的经营效率和效益,增加企业价值。加强内部控制是现代企业制度的客观要求,是企业合法合规的保证。本文从内部控制有缺陷的企业可能存在的问题入手,指出了内控缺陷可能带来的影响,进而提出加强内部控制的必要性。
Financial management activities throughout the enterprise development process, and efficient corporate financial management depends largely on the effectiveness of internal control. Effective internal control helps to improve the operating efficiency and effectiveness of enterprises and increase the value of enterprises. Strengthening internal control is an objective requirement of the modern enterprise system and a guarantee of legal compliance of the enterprise. This article starts with the problems that may exist in the internal control of defective enterprises, points out the possible impact of internal control defects, and then puts forward the necessity of strengthening internal control.