摘要

内部控制是单位管理层、员工全员参与共同实施的，主要在实现控制目标。内部控制目标是合理保证企业生产经营管理合规、合法、资产安全、财务信息及相关信息的真实完整，提高企业经营效率和效果，促进企业实现发展战略目标。财务管理是对企业经营过程中资金运行全过程进行的决策、计划、安排和控制的

管理过程，其实质在于以企业价值形式对生产经营全过程进行分析的管理。财务

管理作为企业管理的核心管理，财务管理目标与企业的目标相一致，保证企业的

资产安全、财务信息的真实可靠，提高企业的生产经营效率和效果，因此加强企

业财务管理对建立健全企业内部控制，保证企业实现战略目标具有重要的意义。

本文从我国现有内部控制建设出发，通过内部控制的理论阐述，论证了我国企业内部控制存在问题，以M公司加强内部控制的过程为实例，论证了财务

管理在企业内部控制中的重要作用，是保证企业生产经营管理合法合规、资产安

全、财务资料的真实完整可靠，提高企业生产经营运作效率效果，是企业促进实

现发展战略目标的基础，是企业建立健全内部控制的有效保证，提出了财务管理

始终是内部控制的关键的观点。

关键词：内部控制；财务管理；经营效果；

ABSTRACT

Internal control is the management of the unit, the staff to participate in the implementation of the common, mainly in the realization of control objectives. Internal control objectives are reasonable to ensure the production and operation of enterprises management compliance, legitimate, asset security, financial information and related information is true and complete, improve enterprise management efficiency and effectiveness, promote the enterprise to realize the strategic target of the development. Financial management is the decision-making, planning, arrangement and control of the whole process of capital operation in the process of enterprise operation.Management process, its essence is in the form of enterprise value on the production and operation of the whole process of management analysis. Finance Management as the core management of enterprise management, financial management objectives and business objectives, to ensure that the enterprise Asset security, financial information is true and reliable, improve the efficiency and effectiveness of enterprise production and operation, and therefore to enhance the The financial management of the industry is of great significance to establish and perfect the internal control of the enterprise and ensure the enterprise to realize the strategic goal. The from our country’s existing internal control construction of through the explanation of the theory of internal control, discusses our country enterprise internal control problems, to clothing factory of Kunming iron strengthening internal control process as an example, has proven the financial.

Management plays an important role in the internal control of enterprises, and it is the guarantee of legal compliance and asset security of enterprise production and operation management. Full, financial information is true and complete and reliable, improve the efficiency of enterprise production and operation efficiency, is the enterprise to promote real Is the basis of the development of strategic objectives, is to establish a sound internal control of the effective guarantee, and put forward the financial management Is always the key point of internal control.

KEY WORDS： Internal control; Financial management; Management effect;

摘要…………………………………………………….. 1

ABSTRACT………………………………………………….. 2

1绪论…………………………………………………… 4

1.1选题的背景与意义…………………………………….. 4

1.1.1选题背景……………………………………….. 4

1.1.2研究意义……………………………………….. 5

1.2国内外文献综述………………………………………. 6

1.2.1国外文献综述……………………………………. 6

1.2.2国内文献综述……………………………………. 6

1.3主要研究内容及采用方法……………………………….. 7

1.4本文创新与不足………………………………………. 8