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外资企业是我国企业与国际市场进行沟通和交流的桥梁媒介,它的存在加快了我国企业对外进行技术学习和技术改造的步伐,促进了现代化企业管理制度在我国企业中的普及发展。但是由于外资企业面临的市场环境复杂多变,所以外资企业在自身的发展和经营中也承担着更高的市场风险。对于外资企业而言加强企业的财务会计内部控制是有效降低企业财务风险,提高企业市场竞争力的有利途径。本文立足于外资企业财务会计内部控制的重要性,探讨了外资企业加强财务会计内控制度的途径,希望为外资企业的进一步发展贡献绵薄之力。
Foreign-funded enterprises are the bridge media for the communication and exchange between Chinese enterprises and the international market. The existence of foreign-funded enterprises accelerates the pace of technological learning and technological transformation of Chinese enterprises abroad and promotes the popularization and development of modern enterprise management system in Chinese enterprises. However, due to the complicated and changing market environment for foreign-funded enterprises, foreign-funded enterprises also assume higher market risks in their own development and operation. For foreign-funded enterprises to strengthen internal control of financial accounting is an effective way to reduce corporate financial risk and improve the market competitiveness of enterprises. Based on the importance of internal control of financial accounting of foreign-funded enterprises, this paper explores the ways of foreign-funded enterprises to strengthen the internal control system of financial accounting and hopes to contribute to the further development of foreign-funded enterprises.