中小服装零售企业的财务内部控制策略研究  

Research on Financial Internal Control Strategy of Small and Medium-Sized Clothing Retail Enterprises

作　　者：单泰 SHAN Tai(Heilongjiang University of Finance and Economic,Harbin 150500,China)

机构地区：[1]黑龙江财经学院,黑龙江哈尔滨150500

出　　处：《西部皮革》2023年第3期48-50,共3页West Leather

摘　　要：随着我国服装业的迅猛发展,服装企业财务内部控制问题日渐凸显。国内的中小服装企业若要实现健康、稳定的发展,必须强化企业财务的内部控制、综合预算等。文章阐述了服装零售企业实施财务内部控制的重要意义,论述了服装零售业财务内部控制方法,并剖析了中小服装零售企业的财务内部控制存在的问题,提出了服装零售企业强化财务内部控制的具体实施路径,以此对服装零售企业在运营过程中实现财务内部控制提供参考。With the rapid development of our garment industry,the problem of financial internal control in garment enterprises has become increasingly prominent.Domestic small and medium-sized garment enterprises must strengthen the internal control of enterprise finance and comprehensive budget to achieve healthy and stable development.This paper expounds the significance of implementing financial internal control and discusses the methods of financial internal control in apparel retail enterprises,further analyzes the problems existing in financial internal control in small and medium-sized apparel retail enterprises,and puts forward the concrete implementation path of strengthening financial internal control in apparel retail enterprises,in order to provide reference for realizing financial internal control in the operation process of apparel retail enterprises.

关 键 词：服装零售行业 综合预算 内部控制 

分 类 号：F721[经济管理—产业经济] F715.5