财务内部控制研究

A Study of Interal Control of Finance

财务内部控制是一项十分重要的财务管理手段,这既是企业的一种特殊的管理过程,又可以形成特殊的企业文化。全面树立内部控制理念,培育和形成内部控制文化,对于加强企业内部控制管理具有特别重要的意义。

Internal accounting is a very important means of financial man agement; it not orly it a special managcment process, but also forms special enterprise culture. Setting up the ideas and developing the culture of internla control is of great significance in enhancing internal management for an enterprise.