Enterprise internal control system is an important measure to ensure the stable and safe operation and healthy and rapid development of enterprises. Since the reform and opening up, China's market economic system has been gradually improved, and the competition awareness and market adaptability of major enterprises have been significantly improved. In this situation, a large number of enterprises will face more fierce competition environment and more complicated risk crisis than before. In order to achieve long-term development under the premise of ensuring the health and stability of enterprises, major enterprises must attach importance to the management of enterprise accounting and finance, ensure their own capital security to the maximum extent, and improve efficiency. Internal control is an important guarantee for supervising and improving enterprise accounting and financial management. Therefore, enterprises must strengthen their own internal control to ensure that enterprises can make steady progress in the complex and competitive contemporary market environment.
First, the importance of internal control for enterprise financial management
(a) to ensure the safety of enterprise funds. Capital is the foundation of enterprise management and development, therefore, the safety of capital is very important for the survival of enterprises. Internal control can effectively supervise and control the use of funds by accounting and financial personnel in enterprises, such as controlling the amount of working capital and project cost. Internal control measures can ensure the reliable capital guarantee in the process of enterprise project construction, and internal control can strengthen the mutual supervision between the accounting and financial management departments of enterprises and all employees of enterprises, and ensure the rationality of various capital projects of enterprises.
(2) Provide scientific financial information. The main control goal of enterprise internal control is the daily fund movement of enterprise finance, thus providing basis for the daily work arrangement and activities of various departments. These bases are an important guarantee to improve the work efficiency of enterprise employees and provide strong support for the effective allocation of enterprise resources. There are many defects in traditional financial management, including the confusion of accounting financial information. If the financial department can't provide scientific, accurate and effective financial information for the enterprise, the enterprise can decide the future direction according to the financial report, and the supervision procedure provided by the internal control system can effectively avoid this situation and provide scientific information for the final accounts of the enterprise.
(3) Improve the economic benefits of enterprises. Effective internal control measures can significantly reduce or even put an end to unnecessary expenses incurred by enterprises in business activities, thus accelerating the capital turnover of enterprises, improving the management efficiency of enterprise project management, and ultimately improving the economic benefits of enterprises. Enterprise internal control can promote accountants and financial managers to improve their professional level and professionalism, accurately evaluate the market and reduce the waste of funds, which is very important for improving efficiency and promoting enterprise development.
Second, the current status of internal control in enterprise financial management
(A) do not pay attention to internal control of enterprises. With the development of economic globalization, the market economy situation in China is facing great competitive pressure. In order to seize more market share, enterprises should not only seek external development opportunities, but also pay attention to their own shortcomings. Many enterprises do not pay enough attention to the internal control measures of financial accounting management, which leads to their ineffectiveness and failure to play a key role, making it difficult for enterprises to maintain their advantages in the fierce market competition.
(B) the quality of financial management personnel is low. The design of enterprise financial management system contains complex and huge contents in many fields within the enterprise. Therefore, the financial manager must have enough professional quality to be competent for this job. At present, many enterprises are lax in the selection system of their financial managers and do not pay attention to training, which leads to the low professional quality of their accounting financial managers and cannot rely on the latest accounting standards of the country, which has a negative impact on the financial work of enterprises.
(c) Inadequate implementation of internal controls. The first condition for implementing the internal control system of an enterprise is that the system itself has strong executive power, forcing all employees to work according to this system. However, at present, the internal control system of many enterprises lacks such executive power, and the system implementation is not ideal, and the supervision of enterprise accounting and financial management is also very weak. In the long run, it will lead to problems in the internal control of enterprises, which will not play the role of internal control.
Third, measures to strengthen internal control of enterprise financial management
(A) to strengthen the awareness of internal control. The premise of strengthening enterprise accounting and financial management is that enterprise management pays enough attention to internal control. On this basis, it can ensure that enterprises attach importance to internal control measures from top to bottom, and then enhance the role of internal control in enterprise financial management. When all employees of an enterprise pay enough attention to internal control, the effect of internal control can be revealed, such as the accuracy and integrity of enterprise accounting and financial information, and then the efficiency of the enterprise can be significantly improved. At the same time, internal control can also force enterprises to abide by relevant national laws and regulations, standardize financial work, and fundamentally enhance the core competitiveness of enterprises.
(2) Improve the quality of financial management personnel. At present, the competition between enterprises is, in the final analysis, the competition for talents. Therefore, it is very important to improve the comprehensive quality of financial managers. Improving the professional level and quality of enterprise financial managers can make them give full play to their abilities, improve their work efficiency and sense of responsibility, accurately evaluate the financial situation and market prospects of enterprises, and promote the effective allocation of resources. When recruiting financial management personnel, enterprises should formulate a scientific and effective selection system, and comprehensively consider the professional level, professional accomplishment and moral quality of candidates, rather than simply examining their working ability. You know, a person with ability and no quality is the most dangerous for enterprises.
(iii) Strengthening internal control and supervision. The internal control and supervision system of enterprises involves many aspects of daily management of enterprises. In addition to supervising the daily work of enterprises, it also supervises the administrative and internal review of enterprises. Strengthening the supervision function of internal control can ensure that all kinds of financial information presented by enterprises are more authentic and credible, and also help to improve the efficiency and effect of internal control in enterprise accounting and financial management, thus promoting the economic benefits of enterprises and ensuring that enterprises will get certain opportunities in the future development.
(4) Improve the financial management system. Strengthening internal control, perfecting enterprise financial management system and ensuring the rationality and standardization of enterprise internal control system are conducive to strengthening the management and supervision of employees. In this case, enterprises need to establish a sound financial management system to ensure that financial information can be more systematically integrated and analyzed. Only a scientific and perfect system can be accepted and recognized by employees and the relevant standards can be consciously implemented. And a perfect financial management system is more conducive to the implementation of responsibilities. In addition, we should make full use of modern technology to calculate and process the financial information of enterprises, which not only ensures the accuracy of information, but also effectively improves work efficiency.
(v) Strengthening the execution of internal control. Excellent internal control system must be implemented to have practical significance, therefore, it is very important to strengthen the execution of enterprise employees. Internal control is aimed at all the work of enterprise accounting and financial management, and supervises and controls all the details. Therefore, enterprises must strengthen the implementation of internal control by employees, so that employees can absolutely obey the relevant regulations and norms of internal control. In addition, enterprises should also coordinate the cooperation between systems to enhance the actual influence of internal control systems. Strong execution is a powerful guarantee for the effective implementation of enterprise internal control system and the most effective means to promote the realization of its actual value.
(6) Strengthen the application of information technology. At present, it is an information age, a large number of high and new technologies are widely used, and a large number of enterprises begin to integrate information technology into their management. Network technology is the fastest-growing high-tech technology at present, and it has also been popularized. When carrying out internal control of financial management, enterprises can combine Internet technology to realize the informatization construction of internal control, further improve the efficiency of internal control, strengthen communication and supervision mechanisms, ensure accurate financial convection and effectively avoid information distortion.
To sum up, enterprise internal control is the most important part of enterprise accounting and financial management, and it is an important measure to ensure enterprise financial security, improve enterprise work efficiency and ensure the steady progress of enterprises. Strengthening the internal control of enterprise financial management is not only conducive to protecting the asset safety of enterprises, but also conducive to presenting accurate information for enterprises and reducing the operating costs and capital waste of enterprises. Therefore, strengthening the internal control of accounting financial management is an important way to ensure the sustainable development of enterprises.
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