摘要
新形势下现代企业完善健全的企业内部财务控制体系,对保证企业经营管理合法合规、资产安全、财务报表及相关性信息真实完整,提高经营效率和效果,促进现代企业实现发展战略具有重要意义。主要从会计系统控制、权审批控制、不相容职务分离控制、信息与沟通控制、员工素质控制等方面,探讨现代企业内部财务控制体系的完善。
The modern enterprise under the new situation the integrity of internal financial control system,to ensure that the enterprise management,legal compliance,security of assets,financial statements and related information is true and complete to improve operational efficiency and effectiveness,and promote the modern enterprise to realize the development strategy significance.In this paper,control,accounting systems control the right of approval,incompatible duties,separation of control,control of information and communication,staff quality control to explore the modern enterprise internal financial control system perfect.
出处
《经济研究导刊》
2012年第13期112-112,160,共2页
Economic Research Guide
关键词
现代企业
内部财务
控制体系
modern enterprise
internal finance
control system
