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内部控制是现代企业加强基础管理的主要做法。通过加强企业内部控制,不断提升企业的内部管理水平,降低企业管理风险,促进企业持续长远发展。企业内部控制一般由会计人员负责牵头组织,梳理业务流程,制定控制措施,并不断完善内部控制。在这一过程中,地方财政部门发挥政府宏观管理服务职能,对企业会计内部控制进行管理,以实现企业内部控制作用的有效发挥。本文从地方财政部门对企业会计内部控制的主要管理入手,分析了地方财政部门对企业会计内部控制管理存在的主要问题,在此基础上,提出了地方财政部门对企业会计内部控制管理的改进措施。
Internal control is the main way for modern enterprises to strengthen basic management. By strengthening internal control of the enterprise, it constantly improves the internal management level of the enterprise, reduces the risk of enterprise management and promotes the long-term development of the enterprise. Generally speaking, internal control of an enterprise is led by an accountant, which organizes business processes, formulates control measures and continuously improves internal control. In this process, the local financial departments play the role of government’s macro-management services to manage the internal control of enterprises’ accounting in order to realize the effective playing of the internal control of enterprises. This article starts from the main management of the internal control of the enterprise accounting by the local finance department, analyzes the main problems existing in the internal control management of the enterprise accounting by the local finance department, and on this basis, puts forward the improvement measures of the local finance department on the internal control management of the enterprise accounting .