企业的进步不能缺少内控,财务属于企业管控的要素,它贯穿于控制的全程中。再造财务流程就要变更体系,及时分享信息并且辨别潜在的财务风险。调配财务类的企业资源,内控提供了财务运转必备的根本点。落实了内控的监督,财务报表可提供精准的会计信息为后续决策提供根据。本文解析了内控基础之上的财务再造流程,有助于提升财务调控效率。 The progress of the enterprise can not lack internal control, the financial control belongs to the enterprise, which runs through the whole process of control. Reengineering the financial process changes the system, sharing information in a timely fashion and identifying potential financial risks. The allocation of financial resources of the enterprise, internal control provides a fundamental financial operation necessary. Implementation of the internal control of the supervision, financial statements can provide accurate accounting information to provide the basis for subsequent decisions. This paper analyzes the internal control based on the financial reconstruction process, help to improve the efficiency of financial regulation.