内部控制体系是以专业管理制度为基础,以防范风险、有效监管为目的,文章基于PDCA循环理论,在闭环型财务内控体系中将其描述为强化预算管理、优化业务流程、完善记录痕迹和制度动态管理,通过对以上四个方面进行分析研究,提高企业的经营管理水平和防范风险的能力,促进企业持续健康的发展。 The internal control system is based on a professional management system to prevent risks and effectively regulate. Based on the PDCA cycle theory, the article describes the closed-loop financial internal control system as strengthening budget management, optimizing business processes and improving the records and systems Dynamic management, through the above four aspects of research, improve the management level of enterprises and the ability to prevent risks and promote sustained and healthy development of enterprises.