摘要
企业单位经营发展期间全面开展财务会计内部控制的各项工作,有利于企业单位领导者与管理人员动态了解企业单位真实经营情况,及时发现企业单位存在的风险隐患,提前做出预控以最大限度地避免风险发生,同时给企业单位决策提供可靠的参考依据,严肃企业内部资金活动风气,优化企业文化建设。本文首先概述了新形势下企业单位财务会计内部控制的积极意义,其次从实际出发,思考并分析了目前企业单位财务会计内部控制的情况,最后以现存的突出问题为优化方向,提出了企业单位财务会计内部控制目前的优化路径,以供参考。
During the operation and development of the enterprise,comprehensively carrying out kinds of internal control works of financial accounting can facilitate the leaders and managers of the enterprise to dynamically under‐stand the actual operation of the enterprise,timely find the potential risks existing in the enterprise,and make pre control in advance,to avoid the occurrence of risks to the greatest extent.At the same time,it provides a reliable reference basis for enterprise decision-making,seriously the atmosphere of internal capital activities,and optimize the construction of enterprise culture.Firstly,this paper summarizes the positive significance of enterprise financial accounting internal control under the new situation.Secondly,starting from reality,this paper considers and analyzes the current situation of enterprise financial accounting internal control.Finally,taking the existing prominent prob‐lems as the optimization direction,this paper puts forward the current optimization path of enterprise financial ac‐counting internal control for reference.
作者
李霞
LI Xia(Financial Management Center of FAW Capital Holding Co.,Ltd.,Changchun,Jilin Province,130011 China)
出处
《科技创新导报》
2021年第21期98-99,104,共3页
Science and Technology Innovation Herald
关键词
内部控制
企业单位
财务会计
新形势
Internal control
Enterprise unit
Financial accounting
New situation
