摘要
在我国企业内部存在着很多方面的潜在亏损,这些潜在亏损是由企业经营管理活动的各个环节的控制不利所造成的,提高企业内部控制水平,完善企业内部控制制度是控制企业内部亏损的最有利手段,有助于企业提高经济效益,降低财务风险。本文简单介绍了财务内部控制的概念及内容,分析了实施内部控制的必要性,总结了加强财务内部控制的方法。
There are many aspects of potential losses in China＇s enterprise.The potential loss is caused by the adverse control of all aspects of business management.It is the best way to control the internal loss to improve the level of internal control,improve the internal control system,and that is helpful to improve economic efficiency and reduce financial risk.This article introduced the concept and content of financial internal control,analyzed the necessity of the implementation of internal control,and summarized the methods to strengthen financial internal control.
出处
《价值工程》
2010年第32期50-50,共1页
Value Engineering
关键词
财务内部控制
财务监督
financial internal controls
financial supervision
