Author(s)

Xiyu Wang

Corresponding Author

Xiyu Wang

Abstract

Market competition is becoming increasingly fierce, and the environment for survival and development of small and medium-sized enterprises is becoming increasingly complex. Financial management is an indispensable part of enterprise production and operation. At the same time, the effectiveness of enterprise financial management provides a good environment for the implementation of internal control systems. In this context, it is particularly important to innovate financial management models, build a sound internal control mechanism, improve financial management levels, and reduce corporate risks. This article combs the related concepts of internal control, the relationship between internal control and financial management, and analyzes the problems and countermeasures in the financial management of small and medium-sized enterprises from the perspective of internal control.

Keywords

Internal control, SMEs, Financial management