企业财务内控管理制度建设研究

Research on the Construction of Corporate Financial Internal Control Management Systems

In the context of the continuous improvement of the market economy system and intensified global competition, corporate financial internal control management has become a critical aspect of ensuring the healthy and stable development of enterprises. This paper first elaborates on the basic concepts and principles of corporate financial internal control management, including the principles of legality, comprehensiveness, materiality, checks and balances, and adaptability. It also analyzes the importance of building financial internal control management systems for corporate development. The paper highlights current issues in the construction of these systems, such as inadequate system design, weak internal control awareness, underdeveloped supervisory mechanisms, and low personnel competence. Finally, it offers corresponding countermeasures and suggestions to further enhance corporate financial management, reduce financial risks, improve operational efficiency, and provide strong support for the sustainable development of enterprises.

在当前市场经济体制不断完善和全球化竞争加剧的背景下，企业财务内控管理成为保障企业健康稳定发展的关键环节。本文首先阐述了企业财务内控管理的基本概念和原则，包括合法性、全面性、重要性、制衡性和适应性原则；并且分析了企业财务内控管理制度建设对企业发展的重要性；本文指出了当前企业财务内控管理制度建设中存在的问题，如制度不完善、内控管理意识薄弱、监督机制不健全和人员素质不高；最后，提出了相应的对策建议，以期进一步提升企业财务管理水平，降低财务风险，提高经营效率，为企业的可持续发展提供有力支持。