会计学专业 企业财务内部控制分析

企业财务内部控制分析摘要企业集团是经济社会发展到一定阶段所产生的经济机构,在某种特定环境下可以代表一个国家的经济实力。在经济全球化的今天,推进结构调整和产业升级,增强我国经济发展实力,提升国际经济地位,都需要一批具有较强核心竞争力的企业集团。改革开放 30 多年来,我国企业集团的规模越来越大,拥有的总资产也越来越多,对财务内部控制的要求也越来越高。因此,构建完善的财务内部控制体系对于企业集团来讲至关重要。 关键词：企业内部；控制分析；财务AbstractEnterprise Group is economic institutions to a certain stage of economic and social development arising in a particular environment can represent a country's economic strength. In today's globalized economy, promote structural adjustment and industrial upgrading and enhance the strength of China's economic development, improve the international economic position, we need a group with strong core competitiveness of enterprise groups. 30 years of reform and opening up, the scale of China's growing enterprise group with total assets of more and more of the financial internal control requirements are also increasing. Therefore, building a sound internal control system for financial conglomerates is of utmost importance.Keywords: internal; control analysis; financial 目 录1.绪论..............................................................31.1 研究意义及目的...............................................31.2 国内外研究现状...............................................41.2.1 国外研究现状...........................................41.2.2 国内研究现状...........................................52.财务内部控制概述..................................................62.1 财务内部控制的定义...........................................62.2 财务内部控制的内容...........................................62.2.1 会计控制...............................................62.2.2 管理控制...............................................72.3 财务内部...