企业教育中加强管理企业合同的探索与思考

Exploration and Reflection on Strengthening Management of Enterprise Contract in Enterprise Education

在我国市场经济条件下,合同是企业联系内部与外部交易的纽带,是保证企业稳定发展的重要基础,同时也是企业发展过程中对交易的一种预防与把控,对企业生产经营的各个环节都起着配合、辅助和监控的作用,科学的合同管理有助于企业在竞争中立于不败之地,因此合同管理成为企业内部控制管理的重要内容。近年来,随着新收入准则的实施和企业管理制度水平的不断发展提高,建立合同管理制度并加强企业合同管理将成为整个企业内部控制管理是否有效的关键。

Under the condition of China’s market economy, contract is the link between the internal and external transactions of an enterprise. It is an important basis to ensure the stable development of enterprise and also a kind of prevention and control of the transaction in the process of enterprise development. Contract plays a role of cooperation, assistance and monitoring in all links of enterprise production and operation. Scientific contract management helps enterprises to remain invincible in the competition. Therefore, economic contract management has become an important part of enterprise internal control management. In recent years, with the implementation of the new income standard and continuous improvement of the level of enterprise management system, establishing contract management system and strengthening enterprise contract management has become a key to the effectiveness of internal control management of the enterprises.