在全球经济飞速发展的时代背景下,为规避理财风险,建立健全的财务会计体系控制机制对企业来说异常重要。文章主要对财务会计视角下的企业会计内部控制现状作出了分析,并提出了主要对策及会计内部控制原则等,以期企业能够实现健康发展与稳定经营。 In the era of rapid global economic development, in order to avoid the risk of financial management, a sound financial accounting system control mechanism is very important for enterprises. The article mainly analyzes the status quo of internal control of enterprise accounting from the perspective of financial accounting, and puts forward the main countermeasures and principles of internal control of accounting so that enterprises can achieve healthy development and stable operation.