摘要
在经济全球化与市场竞争日益激烈的当下,业财融合成为企业提升竞争力的关键路径,其对企业内部控制体系产生了深远影响。文章剖析业财融合与企业内部控制的内涵及关联,阐述业财融合背景下企业内部控制的原则,分析当前企业内部控制体系存在的问题,并针对性地提出优化策略,旨在为企业构建更完善、高效的内部控制体系提供理论与实践指导,助力企业实现可持续发展。
In the current era of economic globalization and increasingly fierce market competition,the integration of business and finance has become a crucial path for enterprises to enhance their competitiveness,which has exerted a profound impact on the internal control system of enterprises.This paper analyzes the connotations and correlations of the integration of business and finance and enterprise internal control,elaborates on the principles of enterprise internal control under the background of the integration of business and finance,analyzes the existing problems in the current enterprise internal control system,and puts forward targeted optimization strategies.It aims to provide theoretical and practical guidance for enterprises to build a more complete and efficient internal control system and help enterprises achieve sustainable development.
作者
尹靖溪
杜旭
YIN Jingxi;DU Xu(Harbin Normal University,Harbin 150000,China)
出处
《商业观察》
2025年第17期51-54,共4页
BUSINESS OBSERVATION
关键词
业财融合
内部控制
优化策略
integration of business and finance
internal control
optimization strategies
