Enterprise accounting financial management and internal control strategy

: As an important content of enterprise management, financial management is an important work for enterprises to identify, prevent and control accounting risks, and is a key path to implement the business policy of enterprises. Scientific implementation of financial management is conducive to strengthening financial supervision and management, and can guarantee the security and integrity of enterprise assets, as well as the stable operation and efficient development of enterprises. So as to achieve the goal of improving the economic benefits of enterprises. Under the background of the new era, the internal control problems of enterprises occur from time to time, the obvious performance is the lack of risk awareness, the internal system is not perfect, the internal control supervision system is not perfect, the internal management is not strong and so on. Under the background of the new period, enterprises need to correctly examine the internal control problems faced by enterprise accounting and financial management in the new period on the basis of the implementation significance of internal control, based on multiple dimensions and levels to develop feasible countermeasures to strengthen internal control, stabilize the position of enterprises in the market, enhance the competitive strength of enterprises, so as to drive the long-term and stable development of enterprises.


Introduction
With the deepening of reform and opening-up, our society has ushered in the golden period of economic development, all walks of life are developing rapidly in the new economic background, and accounting financial management is the important foundation to ensure the healthy development of enterprises, scientific financial management can effectively help enterprises to avoid risk and create greater economic interests. This also shows that in the increasingly fierce market competition, enterprise accounting must pay enough attention to financial management, And perfect internal control to improve the level of financial management of enterprises, to ensure the reasonable flow of enterprise funds, for the survival and development of enterprises to provide scientific decision-making basis. In the background of highly integrated global economy, the level of enterprise accounting and financial management has become one of the important factors affecting the long-term development of enterprises [1] . Only by establishing a perfect internal control system of financial management and strengthening internal control measures within enterprises can we lead enterprises to reasonably avoid financial risks and promote enterprises to create greater economic value. But now there are still a series of problems to be solved in the internal control of accounting financial management of Chinese enterprises. These problems even have affected the sustainable and healthy development of enterprises to a certain extent. Enterprise managers must pay great attention to them, and can adopt optimization strategies in practice to innovate and improve, and constantly improve the level of internal control management of enterprises.

Clarify accounting and financial management risks
Accounting and financial management as the basic work to support the development of enterprises, during the work will inevitably appear accounting and financial management risks, and through the optimization of enterprise internal control, it can be clear to a certain extent accounting and financial management risks, reduce the risk of hidden dangers at the same time improve the quality of accounting and financial management [2] . In the process of internal control, enterprises need to combine accounting and financial management to understand the financial status quo. Once managers find possible financial risks, they must contact with other relevant departments in a timely manner, and find out the finance in the process of cooperation, Risks and hidden dangers. At the same time, under the influence of internal control, we can also build a feasible supervision and management system for accounting and financial management. Through dynamic supervision of financial situation and risk, we can find financial anomalies in the first time, and then help enterprises realize financial risk management and control.

Enhance the ability of accounting and financial supervision
Through the comprehensive implementation of internal control in enterprise accounting and financial management, we can realize the comprehensive optimization of financial management. Under the role of internal control, enterprises can constantly collect financial management data through accounting and financial supervision, and realize the analysis of enterprise financial quality from the perspective of enterprise economic benefits [3] . Once financial anomalies are found in the process of data analysis, risk management and control methods can be proposed according to the abnormal situation, so as to eliminate the potential financial risks during the business operation. It should be noted that the enterprise's internal control will continue to deepen with the development of various business activities, and then bring more comprehensive high-quality financial data for financial risk management. As long as the real value of financial data can be played, the financial risks faced by the enterprise can be strangled before the occurrence, to ensure the long-term stable operation of the enterprise.

Improve the economic performance of enterprises
In the background of market economy, all decisions made by enterprise leaders are aimed at creating greater economic benefits as the ultimate goal, and perfect internal control of financial management can comprehensively supervise and manage the flow of funds of enterprises, so that each pen of funds can give full play to the maximum value in the circulation process, and at the same time can reasonably control production costs. Through the scientific adjustment of income and expenditure to improve the economic interests of enterprises. The specific implementation of the internal control system of enterprise accounting and financial management can also restrict the behavior of financial staff to a certain extent, and promote their work to be more standardized, which also helps to improve the overall level of enterprise financial management, and then can provide more scientific suggestions and guidance for the subsequent investment planning.

Principle of comprehensiveness
In the enterprise accounting and financial management, internal control has the orientation, can help enterprises avoid the potential financial risks in business activities [4] . When carrying out internal control, we should adhere to the principle of comprehensiveness. By strengthening the comprehensive management of the entire business activities and focusing on the key contents of the business activities, we can make the implementation of accounting and financial management work more smoothly.

Principle of division of powers and responsibilities
Internal control is a way to control the details of accounting and financial management. By implementing the principle of division of rights and responsibilities in internal control, the position and function of accounting and financial management personnel can be further improved, so as to avoid the buck-passing situation of relevant management personnel after the occurrence of financial risk problems. Moreover, by strengthening the management of rights and responsibilities, it can also make different departments and positions realize mutual restriction and supervision under the circumstance of clear rights and responsibilities, and thus improve the quality of accounting and financial management.

Adaptability principle
In the enterprise accounting and financial management, in order to maximize the role of internal control, it is necessary to ensure that the internal control system can meet the development situation of the enterprise organization, only under the role of the principle of adaptability, let the internal control system and enterprise organizational structure fit, in order to effectively improve the quality of internal control [5] . It should be noted that, with the constant change of enterprise competitiveness and the change of the market system, the accounting and financial management of enterprises will also change, at this time to achieve the adjustment and optimization of the internal control system through the principle of adaptability, so as to make the quality of internal control further improved.

Low awareness of risk control
For enterprise financial management, risk control is the most critical management content. However, at the current stage, many enterprises do not pay enough attention to and support the risk control phenomenon, mainly due to the failure to pay enough attention to the accounting risk based on the ideological level, the internal control is equivalent to using the system and standards formulated by the enterprise to standardize the work behavior of accounting workers, and it is considered that the establishment of the internal control work system has been completed. Thus, the effective control of risks can be realized. Such wrong thinking cannot provide strong support for the accurate identification and effective control of accounting risks of enterprises, and will lead to negative working attitude of financial workers. At the same time, under the bondage of traditional management concepts, some enterprise managers believe that internal control belongs to the responsibility of financial management department, only need to implement control on financial matters, failed to launch comprehensive and whole process of internal control based on the overall level, so that because the enterprise internal risk control consciousness is relatively weak, Lead to internal control work is difficult to fully implement and execute.

Weak risk control ability
Nowadays, the market environment is changing, and scientific financial management is as important as the helmsman [6] . Only under the constraint of perfect financial internal control management system can enterprises ride the wind and waves in the unpredictable market. But nowadays, there are still many loopholes and problems in the financial management of Chinese enterprises. For example, the ability to control financial risks is generally weak. In order to obtain greater economic benefits, some enterprises often make blind investment and do not scientifically budget the investment risks of new projects before investment. Once the investment fails, it will bring serious economic losses to the enterprise, or even put the enterprise in crisis because the capital chain is broken. Although the vast majority of enterprises have been able to strengthen the control of funds in the production and operation process, they generally lack the ability to control financial risks, and cannot really guarantee the stable and healthy development of enterprises from the source.

Financial management internal control system is not perfect
The implementation of enterprise accounting and financial management needs to be supported by a sound internal control system. However, at present, there are still some enterprises' internal control management system has not been constructed and perfected, which cannot effectively monitor the accounting behavior of enterprises [7] . Some enterprises fail to deeply understand the market situation, fail to respond positively to internal control problems, or fail to follow the enterprise internal control system to carry out work, thus restricting the perfect construction of the internal control system, difficult to achieve ideal financial management results. Under the situation with the lack of internal control management system and system support, it is difficult for accounting management work to carry out efficiently, failing to establish a solid foundation. The difficulties based on collecting information, separating incompatible systems, providing references, and implementation of control rules made independent internal audit work hard to be carried out. Also, the existence of these problems will limit the performance of accounting supervision, restricting the efficiency of accounting internal control work.

Enhance the awareness of risk control
Under the background of the new era, facing the problem of weak risk awareness of enterprise internal control personnel, enterprises can establish a scientific and systematic risk control publicity mechanism and carry out in-depth risk control publicity for enterprise internal management. The managers of the internal control management department should effectively distinguish the differences between traditional risk management and modern risk management, so as to enhance the breadth and depth of risk management publicity through diversified publicity activities, and then guide the management of enterprises to establish a good awareness of risk control, and help the management of enterprises to realize that traditional risk management focuses on crisis management. Modern risk management is through the proportion of financial management risk control adjustment, based on the advance prediction and prevention of effective avoidance of accounting risk [8] . Meanwhile, the person in charge of risk management publicity should make it clear that internal control is an important part of risk management. Therefore, the research and analysis of risk prevention mechanism was paid more attention by enterprise managers. Based on the limitation of risk control awareness, enterprise should strict internal control in all links to make it more efficient. Through the formulation and implementation of the countermeasure to eliminate the influencing factors, the internal control system can be optimized, so as to further improve the quality and efficiency of the internal control work.

Improve the internal control mechanism
Good internal control mechanism is an important basis to promote the effective implementation of internal control means, and directly affect the effect of internal control work. In order to further improve the level of internal control of enterprise accounting and financial management, enterprises need to constantly summarize and reflect in practice, to improve and supplement the existing internal control mechanism. On the one hand, the enterprise should further improve the post system, for example, it can refine the responsibilities of the post personnel. Once the problem is found, it should find out the cause in time and investigate the responsible person, so as to control the unnecessary cost to the maximum extent. At the same time, the rotation system can also be adopted to make use of the incompatibility of posts and timely adjust the posts and responsibilities of employees, so as to avoid favoritism, corruption and malfeasance in the operation process of enterprises [9] . On the other hand, enterprises should reform and innovate the financial distribution mechanism according to their actual operating conditions, ensure the scientific expenditure of all assets, and use the perfect internal control system to supervise and manage the specific flow of funds, so as to ensure that the dynamics of every step of the funds are documented. In addition, enterprises also need to strengthen the management of economic activity data, to be able to classify and file, to provide complete and true data for subsequent audit work.

Establish and improve the internal control system
Firstly, the financial management standards should be optimized according to the market and enterprise strategy. Improving the internal control system is an important way to enhance the standardization of internal control management. Enterprises need to conduct a comprehensive review of the current accounting and financial processes, so as to simplify redundant systems or cumbersome regulations, so as to clarify the direction of internal control work and build a scientific, feasible and practical internal control system. Enterprise financial managers, based on the market situation, combined with enterprise development strategy, update and optimize their own internal control concept, under the introduction of new internal control concept at home and abroad, gradually optimize and improve the internal control system. At the same time, enterprises need to formulate financial management standards according to the different types of accounting business, so as to enhance the reliability of capital management, accelerate the reform process of enterprise accounting and financial management under the support of a sound internal control system, and then carry out internal control work effectively. Secondly, establish and improve the internal budget and examination and approval system [10] . In enterprise financial management, financial budget and examination and approval are of vital importance. Therefore, in the construction of internal control system, enterprises need to reasonably establish and improve the financial budget system and financial examination and approval system based on the effective analysis of these two links and according to the needs of enterprise financial management, so as to enhance the controllability of these two systems. In order to strengthen the effect of financial management implementation control through system implementation. Based on the financial management level, enterprises need to improve the budget examination and approval system, comprehensively monitor the cash flow of enterprises, monitor project income fluctuations, and improve the smoothness of the connection between various links of financial management, so as to play the role of internal control system and strengthen the effectiveness of internal control.

Conclusions
To sum up, in the face of the rapid development of social economy, the accounting risk coefficient faced by enterprises in financial management is further improved. Therefore, through the effective implementation of internal control, accurate identification and scientific response to accounting risks, comprehensive supervision of enterprise operating conditions, improve the security and controllability of enterprise capital management, based on the accurate control of revenue and expenditure to improve economic benefits. Enterprises need to expand the breadth and depth of risk management publicity, strengthen the awareness of risk control, optimize functions and strengthen management, improve the intensity of internal control management, establish and improve the relevant management and control system, enhance the standardization of internal control system, improve and optimize the enterprise supervision and guidance system, and build a stable internal control mode. Using these applications based on the high quality and efficiency of finacial management solves the existing problems in the accounting and financial management to promote the development of internal control, to ensure the maximum economic benefits of enterprises, and to help the realization of stable development goals of enterprises.