论企业财务内部控制体系的完善摘要近年来，作为国内企业管理重要制度设置的内部财务控制体系的建设虽然取得了不小的进展，但仍不能适应客观经济环境与现代企业制度的要求。因而，纠正企业内部财务控制的制度性缺陷，构建和完善企业内部财务控制制度，建立一个高效运行的内部财务控制体系，已成为国内企业管理界的一项紧迫而重要的任务。基于这一判断，本文采用理论联系实际的方法，通过阐述内部财务控制的基本概念及一般原理，将企业的各个部门、各项经营活动整合组成一个有机整体，从而构建起一个多部门、多层次，彼此相互协调一致，信息相互反馈高效运转的内部财务控制体系。
关键词：内部控制；财务内部控制；内部控制体系
Financial Internal Control System of Enterprise Improvement
Abstract
During recent years, the mid and small-sized enterprises in our country have registered rapid development and become a vibrant force of the growing national economy.However , with the evolution of the market economy and the continuous improvement of the modern corporate system,the mid and small-sized enterprises,under restraint of such factors as business size,capitals and manpower,start to face lots of problems in the cutthroat market competition. Thus,to correct the system of internal financial control defect ,build and improve the internal financial control system ,the establishment of a highly efficient operation of the internal financial control system, has become an urgent business management circles,and important task. Based on this judge, we use the theory with practice, by describing the basic concepts of internal financial controls and general principles of the various departments of enterprises, the integration of business activities form an organic whole, in order to build up a multi-sectoral, multi-level Each other mutually coherent, efficient functioning of information feedback between the internal financial control system.
Key words: internal control ; internal financial control; system
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