业财融合模式下企业内部控制体系的构建

The construction of enterprise internal control system in the mode of industry-finance integration

在业财融合模式下,企业内部控制体系的构建变得更加重要和复杂。传统的内部控制体系主要关注财务风险和合规性,而在业财融合模式下,需要兼顾业务风险和财务风险的综合管控。文章立足业财融合的管理视角,深入探讨企业内部控制体系的构建策略,强调财务管理与内部控制有机结合,实现资源的合理配置和经营目标。企业重视内部控制的全面性和系统性,建立科学的内部控制框架,有助于确保企业自身运营的合规性和风险的有效控制。

In the mode of industry-finance integration,the construction of enterprise internal control system becomes more important and complex.The traditional internal control system mainly focuses on financial risks and compliance,while in the mode of industry-finance integration,it needs to take into account the comprehensive management and control of both business risks and financial risks.Based on the management perspective of industry-finance integration and deeply investigating in enterprises,this paper explores the construction strategy of internal control system,emphasizing that it is necessary to organically combine financial management with internal control to achieve rea-sonable resource allocation and effective achievement of business objectives.Emphasis should be laid on the comprehensiveness and system-aticness of internal control,and the establishment of a scientific internal control framework can ensure the compliance of enterprise opera-tion and the effective control of risks.