摘要
社会经济的高速发展和现代科技的飞速进步,使得当前市场运营环境产生巨大的变化,同时竞争也愈发激烈,动态的经营环境对企业的管理和经营也带来了不小的挑战。本文主要基于企业财务共享中心对于企业内部控制的作用进行仔细研究,首先介绍财务共享中心的定义和特点,然后阐述企业财务共享中心对企业内部控制所能够起到的作用,最后针对如何发挥企业财务共享中心的价值作用及提高企业内部控制提出几点建议。
With the rapid development of social economy and the rapid progress of modern science and technol‐ogy,the current market operation environment has undergone great changes.At the same time,the competition is becoming more and more fierce.The dynamic operation environment has also brought great challenges to the management and operation of enterprises.This article mainly makes a careful study on the role of enterprise financial sharing center in enterprise internal control,Firstly,this paper introduces the definition and characteristics of finan‐cial sharing center,then expounds the role that enterprise financial sharing center can play in enterprise internal control,and finally puts forward some suggestions on how to give full play to the value role of enterprise financial sharing center and improve the effective measures of enterprise internal control.
作者
梁伟
LIANG Wei(FAW Group Financial Management Department,Changchun,Jilin Province,130011 China)
出处
《科技创新导报》
2021年第21期118-120,共3页
Science and Technology Innovation Herald
关键词
企业财务共享中心
内部控制
控制作用
经营环境
Enterprise financial sharing center
Internal control
Control function
Business environment