企业财务内部控制的优化研究

Study on the Optimization of Enterprise’s Fi-nancial Internal Control

企业财务内部控制作为财务管理中不可或缺的组成部分,其对企业的持续经营与健康发展具有重要的意义。因此,本文基于COSO内部控制框架从内控环境、风险评估、控制活动、信息沟通、内部监督五个方面分析了企业财务内部控制存在的问题,并提出了相应的优化措施,以期为健全企业财务内部控制体系提供一定的参考与借鉴。

As an indispensable part of financial management, enterprise’s financial internal control is of great significance to the sustainable operation and healthy development. Therefore, based on the COSO framework, this study from the internal control environment, risk assessment, control activities, information communication, internal supervision of five aspects of the enterprise’s financial internal control problems, and put forward the corresponding optimization measures, in order to provide a certain reference for improving the enterprise’s financial internal control system.