摘要
财务内部控制是现代企业管理的重要手段,我国企业现阶段财务内部控制状况存在诸多问题。笔者通过提出建立现代企业制度、完善法人治理结构、加强人员培训、提高人员整体素质、提高信息化管理水平,进而完善企业财务内控制度。
Financial Internal Control is an important means to modem enterprise management. The status of financial internal control of enterprise in China exist many problems. In this paper, the author perfected system of enterprise financial internal control, through building modem enterprise system, improving legal person management system, strengthening training of staff, improving overall quality of staff and level of information management.
出处
《科技创新与生产力》
2010年第4期59-60,共2页
Sci-tech Innovation and Productivity
关键词
内部控制体系
财务管理
财务审计
internal control system
financial management
financial audit
