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饲料企业财务内部管控机制对会计核算精准化影响 被引量:8

The influence of internal financial control mechanism of feed enterprises on the accuracy of accounting
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摘要 近年来,激烈的市场竞争对饲料企业内部管理水平提出了更高的要求。在此背景下,饲料企业增强核心竞争力的重要路径之一就是建立和完善的内部管控机制,尤其是高效的财务内部管控机制。从作用来看,内部管控机制有助于提高企业内部管理水平,保障企业资金安全,提升企业经营效率。但从实际情况来看,部分饲料企业在财务内部管控机制方面仍然存在一定的问题,如对内部控制不重视、内部管控机制不健全、缺乏高水平的内控队伍、缺乏内部控制的基础资料等。对此,可以针对这些问题提出应对策略,有效提高饲料企业会计的核算精准化水平。 In recent years,the fierce market competition has put forward higher requirements for the internal management level of feed enterprises.In this context,one of the important ways for feed enterprises to enhance their core competitiveness is to establish and improve the internal control mechanism,especially the efficient financial internal control mechanism.From the perspective of function,the internal control mechanism helps to improve the internal management level of the enterprise,ensure the capital safety of the enterprise and improve the operation efficiency of the enterprise.However,from the actual situation,some feed enterprises still have some problems in the financial internal control mechanism,such as lack of attention to internal control,imperfect internal control mechanism,lack of basic data of internal control and weak internal supervision mechanism.In this regard,we can put forward countermeasures to these problems,so as to effectively improve the accuracy of accounting of feed enterprises.
作者 闫晶 YAN Jing(Shanxi Vocational and Technical College of Finance and trade,Taiyuan,Shanxi Province 030031,China)
出处 《中国饲料》 北大核心 2021年第18期81-84,共4页 China Feed
关键词 饲料企业 财务管理 内部管控机制 会计核算精准化 feed enterprise financial management internal control mechanism accounting accuracy
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