随着社会经济的高速发展,企业作为承载经济发展的一个重要载体将发挥重要的作用。同时,也将面临更多的经营风险。本文从企业发展的目的推理到企业要发展、要实现利益最大化,必须要加强财务管理,而保证财务管理能够顺利实施的关键是建立内部控制制度,使企业的经营风险在各项内部控制制度的监督下逐渐降低。 With the rapid social and economic development, enterprises play an important role as an important carrier of economic development. At the same time, it will also face more operational risks. This article reasoning from the purpose of enterprise development to enterprise development, in order to maximize the benefits, we must strengthen financial management, and to ensure the smooth implementation of financial management is the key to establishing an internal control system so that the business risks in the internal control system Under the supervision of gradually reduced.