企业会计财务管理制度内部控制强化方法实证分析  

An Empirical Analysis on the Method of Strengthening Internal Control of Enterprise Accounting and Financial Management System

作　　者：陈海明[1] CHEN Hai-ming(Chizhou Vocational and Technical College,Chizhou 247000,Anhui)

机构地区：[1]池州职业技术学院

出　　处：《集宁师范学院学报》2019年第6期32-35,共4页Journal of Jining Normal University

基　　金：2018年度安徽高校人文社会科学研究“地方高职院校财务内部控制问题研究”（项目编号:SK2018A1048）

摘　　要：为了提高企业会计财务管理制度内部控制能力,降低企业会计财务管理风险,该文提出一种基于内源参量估计和联合馍糊决策的企业会计财务管理制度内部控制强化方法。采用描述性统计分析方法构建会计内控视角下企业会计财务管理制度的决策糢型,分析企业会计财务管理制度内部控制的解释变量和被解释变量。采用实证数据分析方法进行模型验证,实证结果表明采用该糢型进行企业会计财务管理制度内部椬制,提高了公业财务管理能力,降低了企业财务风险,提高了资金的使用率。To improve the enterprise's internal control ability of accounting and financial management system and reduce the risk of enterprise accounting and financial management,a method to strengthen the enterprise's internal control of accounting and financial management system is proposed in the paper based on endogenous parameter estimation and joint fuzzy decision-making.The descriptive statistical analysis is applied to establish a decision-making model of enterprise accounting financial management system from the perspective of internal accounting control,and to analyze the explanatory variables and variables to be explained of internal control of enterprise accounting financial management system.The empirical data analysis is applied to verify the model,which shows that this model can help to improve the enterprise’s ability of financial management,reduce its financial risk and improve the utilization rate of funds.

关 键 词：企业会计 财务管理制度 内部控制 实证分析 

分 类 号：F274[经济管理—企业管理]