摘要
现代企业的财务会计工作是核心和基础性工作,它在相关政策和法律的依据之下,科学有序地实现对企业的财务管理和控制,为了更好地运用企业财务管理职能,需要全面把握企业的内部发展状况,了解企业生产经营的状况,并对竞争市场有深入的、全面的认知和了解,要完善和强化企业的财务会计内部控制管理工作,实现对企业的资金管理和筹划,从而真实、有效地实现对企业的内部财务问题的监督,提升企业内控水平。
The financial accounting work of modern enterprises is the core and basic work. Under the relevant policy and legal basis, it can realize the financial management and control of the enterprise in an orderly manner. In order to make better use of the enterprise financial management function, Comprehensively grasp the intemal development of enterprises, understand the status of production and operation of enterprises, and have in-depth and comprehensive understanding and understanding of competitive market. We must perfect and strengthen the internal control management of financial accounting, realize the management of enterprise funds and Planning, so as to truly and effectively achieve the internal financial problems of the enterprise supervision, enhance the level of internal control.
作者
娄秀花
Lou Xiuhua(Shanxi Branch of Zhongxing Cai Guanghua Certified Public Accountants (Special General Partnership), Taiyuan 030012, China)
关键词
企业
财务会计
内部控制
管理
enterprise
financial accounting
internal control
management