目前,国内许多大、中型上市公司大都将主要精力集中于对公司业务的拓展及经营业绩的提高上,对自身财务管理过程中存在问题的排查往往依赖于定期、不定期的中介机构、税务部门或内审部门的期后检查,制约了上市公司财务管理能力的提升。本文主要就上市公司在财务管理、内部稽核工作中存在的主要问题及如何有效利用内部稽核加强财务管理,保障企业健康、稳定发展与读者作以下探讨:一、上市公司财务管理存在的主要问题1、会计核算不够规范近年来,国内上市公司因受企 At present, most large and medium-sized listed companies in China mostly focus their attention on the expansion of their business and the improvement of operating performance. The investigation of the problems in their own financial management process often depends on the regular and occasional intermediary agencies and tax departments Or internal audit departments after the check, restricted the financial management ability of listed companies to enhance. This article mainly discusses the main problems existing in the financial management and internal audit work of listed companies and how to effectively use internal audit to strengthen financial management to ensure the healthy and stable development of the enterprise and the readers as follows: First, the main problems of the financial management of listed companies In recent years, the domestic listed companies due to the enterprises