企业会计内控是规范和监督会计工作、提升企业经营管理水平和风险防范能力的客观需要,更是加强内外审计业务的需要。文章首先对企业财务管理的会计内控做了概述,指出了财务管理的会计内控中存在的问题,并提出了建设性建议,以期有效提升企业财务管理水平,实现会计内控目标。 Enterprise accounting internal control is to regulate and supervise accounting work, enhance the level of enterprise management and risk prevention capabilities objective needs, but also to strengthen the internal and external audit business needs. The article first summarizes the accounting control of the financial management of the enterprise, points out the problems existing in the accounting control of the financial management and puts forward the constructive suggestions in order to effectively improve the financial management level of the enterprise and achieve the goal of accounting control.