摘要
企业财务内部控制作为企业生产经营活动自我调节和自我约束的内在机制，其建立、健全及实施是企业生产经营成败的关键。加强监督、强化企业内部财务控制，是促进现代企业制度的建立和完善企业法人治理结构的重要措施，也是社会进步、经济发展的必然趋势。
【关键词】:内部控制财务 内部控制 集中管理 财务制度

Abstract
Establishment and implementation of internal financial control of enterprise financial affairs, which is one of internal mechanism of self-adjusting and self-restricting in enterprise operating activities, are the key of enterprise's work. Enhancing supervision and strengthening enterprise's internal financial control are the important methods for establishment of modem enterprise system and consummating of artificial person management construction, trend of advancement of community and development of economy.
 [Key Word ]:Interal control;Interal financial control;