学年论文_如何加强现代企业内部财务控制.docxVIP

四川师范大学本科毕业论文如何加强现代企业内部财务控制学生姓名张琳系部名称应用技术学院专业名称财务管理班级2012级03班学号2012370358指导教师徐江完成时间2015年10月31日如何加强现代企业内部财务控制学生：张琳指导教师：徐江内容提要：财务管理是现代企业组织财务活动、处理财务关系的一项经济管理工作。企业内部财务管理控制（简称财务控制）是对各项资金收支活动（包括资金筹集、投放、耗费、收回和分配）及其管理活动的控制。财务预算是一种涵盖了单位经营活动的全过程控制机制，建立和加强企业财务内控机制的根本目的是为了保证实现企业的财务大循环，提高资金使用效率，消除资金管理中的弊病，以保证现代企业资金的集中使用，优化资金结构并促进资金流动的顺畅、有效和合法，进而保证企业财务战略和经营战略的实施，从而提高企业效益。文章将企业内部控制作为一个相对独立的系统，围绕现代企业内部财务控制的目的和主要内容，就如何加强现代企业预算控制、会计控制、内部审计及财务风险控制等内容展开论述。　　关键词：现代企业内部控制财务控制How to strengthen the modern enterprise internal financial controlStudent：Zhang Lin Supervisor：Xu JiangAbstract: Financial management is modern enterprise financial activities, dealing with the financial relationship between an economic management. Enterprise internal financial management control (hereinafter referred to as financial control) is for payment and activities, including fund-raising, delivery, cost, and to recover and distribution) and the control of management activities. Financial budget is a kind of covering the whole process of the unit operation control mechanism, establishing and strengthening the enterprises financial internal control mechanism of the fundamental purpose is to ensure the implementation of enterprise financial circulation, improve the service efficiency of funds, eliminate the disadvantages of money management, to ensure that the modern enterprise of intensive use of funds, optimize capital structure and capital flow smoothly, effective and legitimate, and guarantee the implementation of the enterprise financial strategy and business strategy, so as to improve the efficiency of the enterprise. Article will internal control as a relatively independent system, on the purpose of the modern enterprise internal financial control and the main content, on how to strengthen modern enterprise budget control, accounting control and internal audit and the financial risk control, etc.Key words:modern enterprise ?internal controls financial control目录一、内部会计控制基本概念4二、中小企业内部控制的现状和原因4(一)中小企