建立企业财务内控制度,将其体系化是当务之急,企业应建立以会计为中心,覆盖生产、经营管理等环节的企业财务内控制度系统,为整个内部控制体系的建立和完善打好坚实基础。随着现代企业的不断发展,企业规模的不断扩大,企业的管理也日趋复杂,这样就给企业的管理提出了许多新的课题。企业财务内控制度(体系)的建立就是一个十分紧迫的问题。多年来,企业的财务会计问题层出不穷,就连在相对规范化的上市公 The establishment of an enterprise financial internal control system, which is a top priority, should establish an enterprise financial internal control system that takes accounting as the center and covers production, operation and management and other aspects so as to lay a solid foundation for the establishment and improvement of the entire internal control system. With the continuous development of modern enterprises, the ever-expanding scale of enterprises and the increasingly complicated management of enterprises, many new problems have been raised for the management of enterprises. The establishment of enterprise financial internal control system (system) is a very urgent issue. Over the years, corporate finance and accounting issues one after another, even in the relatively standardized listing