作为企业内部控制的重要组成部分,财务内部控制在现代企业财务管理体系内处于核心地位,尤其在我国企业财务内部控制出现新的问题、面临新的挑战形势下,探讨现代企业财务内部控制的必要性、有效方法,进而提出相应的加强控制策略,这对于现代企业的管理和发展有着极为重要的意义和影响。 As an important part of internal control, financial internal control is at the core of the modern enterprise financial management system. Especially under the situation of new internal control of financial internal control and new challenges, it is necessary to discuss the internal control of modern enterprise finance Sexual and effective methods, and then put forward the corresponding strategy to strengthen control, which has a very important significance and impact on the management and development of modern enterprises.