财务管理活动是企业经营管理中的重点,而有效的内控制度可以保证企业财务管理活动的科学性、合理性及经济性。当前,企业在财务管理过程中仍存在会计核算不规范、审计监督缺失及财务人员综合素质不到位等问题,需要企业建立并完善内控制度,切实发挥内控约束力,以规范企业经营管理行为,提升发展效益。 Financial management activities are the focus of business management, and effective internal control system can guarantee the scientific management of financial activities, rationality and economy. At present, there are still some problems such as irregular accounting, lack of auditing and oversight and comprehensive quality of financial staff in the process of financial management, which require enterprises to establish and perfect internal control system and effectively exert internal control to regulate business operation and management and enhance Development benefits.