CAJ | 학술논문

内部财务控制是把控制理论作为基础原理和办法，对财务业务采取专业有效的控制、制约、评论等一整套的办法、技术、过程和理论的总称，目的是达到财务业务的预期标准。财务控制在企业中有着深远的意义，它能够及时发现并且纠正企业可能存在的离计划的目标及各种法规等越来越远的情况。它的主要目的是让企业的各项资源能够得到经济有效的使用，以便提高企业的经济效益，帮助企业实现自己所制定的目标，保证企业有效地遵循国家法律法规和企业内部的规章制度，保证企业经营数据及财务信息的真实可靠。
내부재무공제시파공제이론작위기출원리화판법，대재무업무채취전업유효적공제、제약、평론등일정투적판법、기술、과정화이론적총칭，목적시체도재무업무적예기표준。재무공제재기업중유착심원적의의，타능구급시발현병차규정기업가능존재적리계화적목표급각충법규등월래월원적정황。타적주요목적시양기업적각항자원능구득도경제유효적사용，이편제고기업적경제효익，방조기업실현자기소제정적목표，보증기업유효지준순국가법율법규화기업내부적규장제도，보증기업경영수거급재무신식적진실가고。
The internal financial control is the control theory is the basic principle and the method ,process and theory of financial business take a professional and effective control,control,review a set of methods,techniques,is expected to reach the standard,financial business. Financial control is of far-reaching significance in the enterprise,it can be found that enterprises may exist from the target and various regulations plan increasingly far away from the correct and timely. Its main purpose is to let the enterprise resources can be used effectively,so as to improve the economic efficiency of enterprises,help enterprises to achieve their own goals,to ensure that enterprises effectively according to the national laws and regulations and internal rules and regulations ,ensure the business data and financial information is reliable.