摘要

随着中国经济发展进入新局面，企业管理者越来越重视内部控制管理，并不断增强公司的竞争优势。公司的治理结构与财务会计之间存在着非常密切的关系，其中包括会计操纵，这基本上与公司所有的管理方法有关，其在公司中的地位至关重要。因此，财务会计在业务管理中具有不可替代的作用。这是提高公司管理效率的最重要的方法。自成立以来，A公司经历了多种财务会计方法选择，并且财务管理活动也在不断完善。但是，自2014年以来，企业的内部控制体系从组织建设和具体经营成果两方面日益难以融入社会经济发展的新形势，其公司内部的财务管理活动一直处于被动的局势。公司在2017年进行的内部自我更正和财务审计的全过程中，发现公司财务会计主题活动存在很多问题，例如财务控制方法的选择，内部机构的建立等迫切需要改进，需要完善和升级会计人员的专业素养，业务水平等，如果不及时的处理好的这些问题的话，可能会对企业的发展造成越来越严重的经营和财务风险

关键词：内部控制;内部控制管理；财务控制；财务控制改进

Abstract

With China's economic development entering a new situation,enterprise managers pay more and more attention to internal control management, and constantly enhance the company's competitive advantage. There is a very close relationship between the corporate governance structure and financial accounting, including accounting manipulation,which is basically related to all the management methods of the company, and its position in the company is very important. Therefore, financial accounting plays an irreplaceable role in business management. This is the most important way to improve the efficiency of company management. Since its establishment, a company has experienced a variety of financial accounting methods, and financial management activities are constantly improving. However, since 2014, the internal control system of the enterprise is increasingly difficult to integrate into the new situation of social and economic development from the aspects of organization construction and specific operating results,and its internal financial management activities have been in a passive situation. In the whole process of the company's internal self correction and financial audit in 2017,we found that there are many problems in the company's financial accounting theme activities, such as the choice of financial control methods, the establishment of internal institutions and so on. We need to improve and upgrade the professional quality and business level of accounting personnel. If we do not deal with these problems in time,it may be harmful to the enterprise The development of the industry has caused more and more serious operational and financial risks

Key words: internal control; internal control management;financial control; financial control improvement