目前,我国各大企业的发展速度非常快,企业为提高在社会中的地位,重点强化自身的经济实力,由此增加财务成本的核算负担。财务成本核算受到内部控制与风险管理的约束,通过此两项内容,改善企业财务成本的核算现状,提高企业的竞争力。因此,本文重点研究企业财务成本核算的内部控制和风险管理的问题。 At present, the development speed of major enterprises in our country is very fast. In order to enhance their position in the society, enterprises should focus on strengthening their own economic strength, thereby increasing the accounting burden on financial costs. Financial cost accounting is subject to internal control and risk management, through these two elements, to improve the accounting status of corporate financial costs and improve the competitiveness of enterprises. Therefore, this article focuses on the issue of internal control and risk management of enterprise financial cost accounting.