财务激励机制是企业财务治理的动力机制,企业会计激励机制促使员工主动提高自己,极大地提高了激励的效力,对会计治理效果产生实质性影响。本文概述了企业会计管理及激励机制,分析了当前企业会计激励机制的不足,重点阐述了构建企业会计激励机制的策略。 Financial incentive mechanism is the motivation mechanism of corporate financial governance. Enterprise accounting incentive mechanism encourages employees to improve themselves, which greatly improves the effectiveness of incentive and has a substantial impact on accounting governance. This paper summarizes the accounting management and incentive mechanism of the enterprise, analyzes the deficiency of the current enterprise accounting incentive mechanism and emphatically expounds the strategy of building the enterprise accounting incentive mechanism.