财务比率分析在企业内部控制中的应用

Application of Financial Ratio Analysis in Enterprise Internal Control

内部控制是保障企业正常运行和实现可持续发展的核心内容之一,完善的内部控制制度对于企业而言至关重要。近年来暴露出来的财务漏洞、内控失效等问题给企业带来的极大损失,引起了学术界和理论界的广泛关注。如何正确地运用财务指标,保证企业资金筹集、运用和分配等环节的通畅,建立科学有效的内部控制和管理制度,保证企业的日常经营活动的顺利运行便显得尤为重要。通过财务比率分析,可以从中找出企业在内控中存在的问题,为企业内控制度的建立和完善提供一定的参考和借鉴。

Internal control is one of the core content of providing enterprises with normal operation and sustainable development.A sound internal control system is crucial for enterprises.In recent years,the problems of exposed financial loopholes,internal control failure,etc.have brought great losses to the enterprises,and have aroused widespread concern in the academic and theory circles.It is of great importance as to how to correctly use the financial indicators,to ensure the smooth flow of fund raising,utilizing and distributing of enterprises,and to establish a scientific and effective internal control and management system so as to ensure the smooth operation of the daily business activities of the enterprises.Through the analysis on financial ratio,the problems in internal control of enterprises can be found thus to provide some reference for the establishment and perfection of enterprise internal control system.