摘要
经济发展进入新常态以来,企业之间的竞争日趋激烈,企业面临的风险呈现多样化、复杂化的特征,加之受到新冠肺炎疫情的影响,企业的生存和发展面临极大的挑战。企业为确保自身资产安全完整、财务信息真实可靠,需要建立一套完善的管理机制,确保对企业内部的各项管理工作进行全面管控,以提高财务信息质量和财务管理水平。因此,论文对企业内部控制存在的问题进行了分析,并针对相关问题提出了改进内部控制的对策,以期为企业完善内部控制工作提供参考。
Since the economic development has entered the new normal,the competition among enterprises has become increasingly fierce,and the risks faced by enterprises have shown the characteristics of diversification and complexity.In addition,affected by the COVID-19 epidemic,the survival and development of enterprises are facing great challenges.In order to ensure the safety and integrity of their assets and the authenticity and reliability of financial information,enterprises need to establish a perfect management mechanism to ensure the comprehensive management and control of various management work within enterprises,so as to improve the quality of financial information and the level of financial management.Therefore,the paper analyzes the problems existing in the enterprise internal control,and puts forward the countermeasures to improve the internal control for related problems,so as to provide reference for the enterprise to improve the internal control work.
作者
强媛媛
QIANG Yuan-yuan(Zhuhai Yado Monitoring Technology Co.,Ltd.,Zhuhai 519085,China)
出处
《中小企业管理与科技》
2022年第6期4-6,共3页
Management & Technology of SME
关键词
企业
内部控制
改进对策
enterprise
internal control
improvement strategy
