探索现代企业财务内部控制制度的建立与完善

Explore the establishment and perfection of modern enterprisefinancial internal control system

现代企业面临的环境越来越复杂,开展各项活动效果不够理想,不能有效防范各类风险,难以获取较佳的经济效益。通过加强财务内部控制的建设,并且将其落于实处,在规范各项活动、保障财务安全、增强抗风险能力等方面具有重要的作用。对此,文章在阐述现代企业财务内部控制建设必要性的基础上,分别从多维度、多视角分析影响其建设、实施的影响因素,进而提出改进策略和方法,保证财务内部控制发挥效用,帮助现代企业稳定健康发展。

The environment faced by modern enterprises is becoming more and more complex,the effect of carrying out various activi-ties is not ideal,can not effectively prevent all kinds of risks,it is difficult to obtain better economic benefits.By strengthening the con-struction of financial internal control and putting it into practice,it plays an important role in standardizing various activities,ensuring fi-nancial security and enhancing the ability to resist risks.In this regard,on the basis of explaining the necessity of financial internal control construction of modern enterprises,this paper analyzes the influencing factors affecting their construction and implementation from multiple dimensions and perspectives,and then puts forward improvement strategies and methods to ensure the effectiveness of financial internal control and help modern enterprises to develop stably and healthily.