随着中国整个市场的日益成熟,企业类型也开始从中小型开始向集团型进行转变,大量的并购,以及分支机构的设立以满足母公司的扩张需求。在扩张的同时,越来越多的企业无论是从理论基础,经济实力,以及人力资源条件上,均开始关注扩张后带来的财务风险,因此大多数企业均开始开展相应的财务内控体系的建设。但是由于理论引入较晚,实践存在一定的不足,因此在建设过程中,存在不同的问题。本论文将着重针对具体的问题进行相应的应对措施的阐述。 As the entire Chinese market matures, the types of businesses begin to shift from small to large groups, large numbers of mergers and acquisitions, and the establishment of branch offices to meet the expanding needs of the parent company. At the same time of expansion, more and more enterprises are beginning to pay attention to the financial risks after the expansion from the theoretical basis, economic strength and human resources conditions. Therefore, most enterprises begin to carry out the corresponding financial internal control system Construction. However, due to the introduction of the theory later, there are some shortcomings in practice, so there are different problems in the process of construction. This paper will focus on specific issues to explain the corresponding response measures.