摘要
企业内部控制历年来一直是理论界学者和实务界工作者共同讨论的重要话题,完善且有效的企业内部控制是企业能持续生存且不断发展的基础保障;财务活动涉及企业经营的方方面面,合理的财务内部控制是企业整体内部控制活动的核心,如何有效地进行财务内部控制管理对企业的发展具有重大的影响;分析了中小企业财务内部控制存在的问题,提出了加强管理的对策。
Internal control of enterprise has been an important topic over the years discussed by the theory scholars and practice workers .Perfect and effective internal control is the basis for survival and development of enterprises .Financial activities involved in all aspects of enterprise management ,so reasonable financial internal control is the core of the whole enterprise internal control activities ,how to effectively manage the financial internal control has a significant impact on the development of enterprises .
出处
《淮南职业技术学院学报》
2014年第3期55-58,共4页
Journal of Huainan Vocational Technical College
关键词
中小企业
内部控制
财务管理
small and medium -sized enterprises
internal control
financial management
