企业财务内控是企业发展的内部管理重要组成部分,针对当前企业财务内控存在的问题,笔者提出了针对性的建议。研究认为,企业财务内控优化需要在营造重视企业财务内控管理的内部环境、实行全面预算管理制度、健全企业财务内审制度、提升企业财务内控管理人才素质四个方面给予高度重视。 Corporate financial internal control is an important part of the internal management of enterprise development. In response to the problems existing in corporate financial internal control, the author puts forward specific suggestions. The research thinks that optimization of financial internal control needs to attach great importance to four aspects: building an internal environment that emphasizes the internal control of financial internal control, implementing a comprehensive budget management system, perfecting internal financial audit system, and improving the quality of financial internal control of enterprises.