财务控制是现代企业财务管理的核心,加强财务控制已成为企业自身生存发展的需要。本文在分析财务控制理论发展演化的基础上,揭示出我国在财务控制理论研究方面存在的若干问题,提出加强企业财务控制体系的设想及对策。 Financial control is the core of modern enterprise financial management. Strengthening financial control has become the need of enterprises for their own survival and development. Based on the analysis of the development and evolution of financial control theory, this paper reveals some problems that exist in the research of financial control theory in our country and puts forward some proposals and countermeasures to strengthen the financial control system of enterprises.