摘要
现代企业管理是一个复杂的系统工程,需要健全的内部控制制度。而良好的财务控制和资金管理是内控制度的核心。文章以设计良好的内部财务控制制度、内审制度、协调制度等方面提出创新机制的构想。力图以制度促进企业健康、稳定、正常运行。
Modem business management is a complex system which needs a sound internal control system. And good financial control and flmds mangement serve as the core of the internal control system. This paper formulates the innovative mechanisms in terms of well- designed internal financial control system, internal auditing system, and coordinating system, in order to promote healthy and stable development of enterprises.
出处
《财经科学》
CSSCI
北大核心
2012年第10期117-124,共8页
Finance & Economics
关键词
财务内控
制度创新
机制完善
Internal Financial Control
System Innovation
Mechanism Improvement
