随着现代经济的高速发展 ,企业的财务监控即内部控制如何适应新形势下的业务发展 ,已成为企业管理者普遍关心的话题。本文结合实际从业务流程、往来账款等方面 ,谈公司在经营过程中实行有效内部会计控制的问题。 With the rapid development of the modern economy, the company’s financial monitoring, that is how the internal control adapts to the business development under the new situation, has become a topic of common concern for business managers. This article combines actual business processes, current accounts, and other aspects, and discusses the company’s implementation of effective internal accounting control during its operations.