摘要
在市场经济体制不断深化改革的背景下,企业需要进一步做好管理控制工作,同时充分明确管理控制和企业经营管理之间的关系。企业的内部控制、内部审计、公司理财和管理会计等方面与管理控制具有十分紧密的联系,因此,企业要在掌握管理控制与企业经营管理各个方面之间关系的基础上进行全面细致的梳理和应对,使企业管理的各个方面有效融合,实现协同作业、优势互补,进而为企业经营管理水平的有效提升和经济效益的增长提供必要的前提。基于此,论文重点分析了管理控制与企业经营管理之间的关系,以供参考。
Under the background of deepening the reform of the market economic system,the enterprise needs to further do well the management control work,and fully clarify the relationship between management control and enterprise operation and management.The internal control,internal audit,corporate finance and management accounting of the enterprise are closely related to management control.Therefore,the enterprise should comprehensively and carefully sort out and respond on the basis of mastering the relationship between management control and all aspects of enterprise operation and management,so as to effectively integrate all aspects of enterprise operation and management,realize collaborative operation and complementary advantages,and then provide the necessary premise for the effective improvement of enterprise operation and management level and the growth of economic benefits.Based on this,the paper emphatically analyzes the relationship between management control and enterprise operation and management,for reference.
作者
田海玉
TIAN Hai-yu(Xi'an Jiaotong University,Xi'an 710049,China)
出处
《中小企业管理与科技》
2021年第36期31-33,共3页
Management & Technology of SME
关键词
管理控制
企业经营管理
内部控制
内部审计
管理会计
公司理财
management control
enterprise operation and management
internal control
internal audit
management accounting
corporate finance
作者简介
田海玉(1983-),男,山东菏泽人,从事企业管理研究。