摘要
随着社会经济高质量发展,市场经济体制不断完善,企业发展面临机遇与挑战。在这个过程中,企业只有优化财务管理模式,增强自身市场竞争力,才能更好地应对挑战,抓住发展机遇,实现健康、持续发展。内部控制是企业重要的管理手段,被广泛应用于企业各项管理工作中,尤其是财务会计工作。基于此,阐述了企业财务会计内部控制的意义,分析了企业财务会计内部控制存在的问题,并提出了对策。
With the high-quality development of socio-economic landscape and the continuous improvement of market economy system,enterprises are facing both opportunities and challenges in their development.In this process,only by optimizing the financial management mode and enhancing the market competitiveness can enterprises better cope with challenges,seize development opportunities,and achieve healthy and sustainable development.Internal control is a crucial management tool widely applied in various aspects of enterprise management,particularly in financial accounting.In light of this,this paper elaborates on the significance of internal control in corporate financial accounting,analyzes the issues existing in internal control of corporate financial accounting,and proposes countermeasures.
作者
闫敏
YAN Min(Guilin Guanglong Technology Group Co.,Ltd)
出处
《当代会计》
2023年第12期112-114,共3页
Contemporary Accounting
关键词
财务会计
内部控制
财务管理
financial accounting
internal control
financial management
