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集团形式企业是我国市场经济发展到一定程度的必然产物,属于企业特定组织结构,是国家国民经济水平的体现。新时期,若企业集团继续沿用传统内控理论,则非常容易导致投资、财务及业务上的失控,财务失控问题影响范围最为广泛。因此,将新型财务内部控制理论应用在企业集团财务管理中,可全面对企业财务问题进行研究分析,进而促进企业长远发展。
Group-based enterprises are the inevitable product of the development of the market economy in our country to some extent. They belong to the specific organizational structure of the enterprises and are the embodiment of the national economic level of the country. In the new period, if the enterprise group continues to use the traditional internal control theory, it will very easily lead to investment, financial and business out of control, and the problem of financial out-of-control is the most extensive. Therefore, applying the new theory of financial internal control to the financial management of enterprise group can comprehensively study and analyze the financial problems of enterprises, and then promote the long-term development of the enterprises.