基于企业生命周期的财务控制体系设计

The Design of Financial Control System Based on the Corporate Life Cycle

财务控制是企业财务管理的核心环节,控制的核心是控制体系的设计。企业在不同的发展阶段应采取不同的财务控制制度。文中将企业生命周期纳入财务控制体系设计中,从企业生命周期的新视角构建企业的财务控制体系,以期为我国处于不同生命周期的企业在构造财务控制体系时提供借鉴。

Financial control is the center of corporate financial management,center of control is the design of financial control system.Financial control system should vary based on different developmental stage.So this article is trying to incorporate corporate life cycle into financial system,and thus to construct corporate financial system from the point of view of corporate life cycle ,we hope these suggestions can offer help to our enterprises.