浅谈企业财务内控制度体系建设

Simple Discussion on Construction of Enterprise Finance Inner Control System

财务内控制度体系,是现代企业内部管理制度体系的一个重要组成部分;企业应在以国家有关法律法规为依据的前提下,按照财务内控制度体系建立的目标、原则和控制要点的要求,建立起符合本单位特点的、完备的财务内控制度体系;企业财务内控制度体系应包括可靠的凭证制度、完整的簿记制度、严格的核对制度、合理的会计政策和会计处理程序、科学的预算制度、规范的资产管理及定期盘点制度、适用的监督考核制度等财务会计控制制度。

Financial internal control system is an important part of modern enterprise internal management system. The enterprise should, under the related national laws and regulations and the goal, principle and control points of financial internal control system, establish financial internal control system which is a complete system and has the consistent feature of its own company. Enterprise financial internal control system should include financial accounting control systems such as a reliable assurance system, complete bookkeeping system, a strict check system, reasonable accounting policies and accounting procedures, scientific budget system, standard and periodic inventory system and proper asset management supervision and evaluation system.