企业内部财务制度

论企业内部财务制度设计

A Study on the Designs of Internal Financial Institution in the Enterprises

企业内部财务制度规定了企业财务核算形式，财务核算形式对企业税负有重要影响。

The enterprise internal financial systems have stipulated the finance calculation form , and the financial calculation form has an insparrtant effect on the enterprise tax burden .

第一章提出本文的论题，并进行文献综述，最后界定与企业内部财务制度设计相关概念和假设，并总括性地提出论文的研究框架。

There are five chapters in this paper : The first chapter supplies a description of the framework in this study , and gives some relative definitions and hypothesis about the internal financial Institutions .

企业内部财务控制制度是指那些对会计业务、会计记录和会计报表的可靠性有直接影响的内部控制。

Internal financial control system include internal control which have a direct impact on the reliability of accounting business , accounting records and accounting statements .

本文主要是从加强民营企业内部财务控制制度化建设的角度来阐述改进民营企业财务管理的具体措施和实务操作规范。

This paper chiefly discusses the specific measures and operational criterions in the financial management of private enterprises in terms of consolidating the institutional construction of their inner financial control .

此外，也希望本文的研究结果能够对其他民营企业推动内部财务控制制度的建立和完善提供一定的参考。

More over , hope this research could give some reference to other companies for the establishment of internal financial control .

建立和完善企业内部财务会计控制制度，是市场经济和现代企业制度的客观要求，是优化经营管理，强化企业内部会计工作的要求。文章简述了内部会计控制的重要性；

It is objective demand either for market economy and modern-enterprise system or for optimization of management system and improvement of accounting work , to establish and perfect the financial accounting control system inside enterprises .

对于每一块业务都从该业务的特点、内部财务控制目标、业务操作流程和关键控制点四个方面进行具体阐述，力求达到企业内部财务控制的制度化、系统化和目标的明确化。

Each operation has been elaborated in four aspects such as its characteristics , goal of internal financial control , operational flow and critical control points , so that the institutionalization , systemization and specification of internal financial control can be clarified .

建立企业环境保护内部财务控制制度是促进企业发展的重要因素。

Setting up environmental protection internal financial control system of enterprise is an important factor to improve the development of enterprise .

在国有企业内部建立健全财务控制制度的最重要方式是将代理人主导型的内部财务制度转变为委托人和代理人均衡制约的内部财务制度。

Most important way in establishing a perfect financial control system in state-owned enterprise is to change the financial control system from that orientated to the agent to the equilibrium restraint between the principal and the agent .

宏观财务制度包括企业财务通则及应用指引，企业内部财务制度包括人力资本财务制度、体现人本精神的物质资本财务制度、社会资本财务制度和环境资本财务制度。

The former includes enterprise financial general rule and its practice note while the latter includes human capital financial regulations , material capital financial regulations that reflecting people-oriented spirit , social capital financial regulations and environmental capital financial regulations .