馮碩

Abstract： financial management， as the core Department of manufacturing enterprise management， has been disadvantageous to the development of enterprises in the new era under the traditional management mode. It is an urgent need for enterprises to introduce the concept of refined management into the financial internal control of manufacturing enterprises， optimize the internal control mode and improve the efficiency of enterprise management. This paper starts from the important role of strengthening the financial internal control fine management of manufacturing enterprises， analyzes the existing problems in the process of implementing the financial internal control fine management of manufacturing enterprises， and puts forward the corresponding solutions.

Key words： refined management; internal control; corporate finance

1. Main problems in the fine management of financial internal control

1.1 Imperfect management system

At present， although some manufacturing enterprises begin to implement the refined management of financial internal control， in the specific operation， there are only superficial work， only formal work and organizational framework， no real implementation， so it is impossible to let the financial play the role of refined management. The main reason for this situation is that the internal control management system is not perfect， there is no reasonable distribution of responsibilities and authorities for relevant financial personnel， and the implementation of financial work is not clear.

1.2. Implementation needs to be strengthened

At present， the majority of manufacturing enterprises are mainly engaged in extensive management， and the management in all aspects is relatively extensive， such as unreasonable product structure， low cost， production efficiency not keeping up with the market rhythm and other common phenomena， which have brought obstacles and difficulties to the refined financial management of enterprises， and seriously restricted the execution and full implementation of the refined financial work.

2. Key measures to strengthen the fine management of financial internal control

2.1 Optimize environment and enhance consciousness

According to the current situation of financial internal control management in China， it is very necessary for manufacturing enterprises to integrate the concept of internal fine management into all aspects of the enterprise. Therefore， the relevant departments should strengthen the publicity of financial management refinement， and adopt incentive measures to stimulate the employees' understanding of the refinement management. At the same time of realizing the overall improvement of the financial management level of the enterprise， optimizing the management mode， enhancing the execution effect of the financial internal control of the enterprise， giving strong support to the internal control management， so as to ensure the smooth development of the refined management of the financial internal control of the enterprise.

2.2 Perfect the system and provide conditions

Most manufacturing enterprises have called out the slogan of "quality is more important than Mount Tai"， but they have not penetrated this concept into the hearts of employees. In the process of implementing the fine management of financial internal control， manufacturing enterprises can build a perfect financial internal control management system and incorporate it into daily management. In addition， according to the new problems and new conditions， the enterprise should modify the management system in time to create conditions for the implementation of the refined management of financial internal control.

2.3 Standardize operation and cultivate quality

Adhering to the principle of "people-oriented"， when carrying out the fine management of financial internal control， manufacturing enterprises should fully implement the performance appraisal system， stimulate the enthusiasm and potential of the relevant financial personnel of the enterprise， establish a professional management team with the help of perfect rules and regulations， and create a good working atmosphere. At the same time， it is necessary to strengthen the recruitment of employees. In the process of recruitment， it is necessary to appropriately raise the recruitment standards， implement professional skills training， and formally take up the post after the training period. Finally， the manufacturing enterprises should provide the excellent financial personnel with the opportunity to further study， learn the successful management experience of other enterprises and countries， and combine the real management needs of enterprises to build a management mode in line with the development of enterprises.

Reference

[1] Zhu Congyan. Analysis on the key points of strengthening the refined management of enterprise financial internal control [J]. Accounting practice， 2017， （07）： 233-234

[2] Zeng Lijuan. Analysis on the key points of strengthening the fine management of financial internal control [J]. China International Finance and Economics （Chinese and English）， 2017， （02）： 84-85