谢发东

【摘  要】随着市场经济水平的提高以及国家对中小企业重视程度的提高，我国中小企业的数量逐渐增多，同时市场竞争也日趋激烈。在大数据背景下，中小企业面临的竞争更为严峻，加强财务内控管理，可以保证企业顺利完成发展目标，提高市场竞争力，从而实现中小企业的健康发展。论文结合大数据背景下中小企业财务内控的意义，重点分析大数据背景下中小企业财务内控存在的问题，根据分析结果，提出大数据背景下中小企业财务内控的策略，以供参考。

【Abstract】With the improvement of the level of market economy and the improvement of the state's attention to small and medium-sized enterprises， the number of small and medium-sized enterprises in China is gradually increasing， and the market competition is also becoming increasingly fierce. Under the background of big data， the competition faced by small and medium-sized enterprises is more severe. Strengthening the management of financial internal control can ensure that enterprises can successfully complete their development goals and improve their market competitiveness， so as to realize the healthy development of small and medium-sized enterprises. Combined with the significance of financial internal control of small and medium-sized enterprises under the background of big data， this paper emphatically analyzes the problems existing in financial internal control of small and medium-sized enterprises under the background of big data. According to the analysis results， this paper puts forward the strategies of financial internal control of small and medium-sized enterprises under the background of big data， for reference.

【关键词】大数据;中小企业;财务内控

【Keywords】big data; small and medium-sized enterprises; financial internal control

【中图分类号】F275;F276.3                                             【文献标志码】A                                                 【文章編号】1673-1069（2021）12-0094-03

1 引言

财务内控作为企业经营管理中不可或缺的一部分，指的是企业在财务部门的帮助下，为管理者提供真实、完整的财务信息，利用岗位职责机制、财务管理机制、资金管理机制、信息化管理等，实现对企业各项经营活动的控制与管理。对于中小企业来说，因为发展规模小、管理体系落后、缺少专业人才以及财务内控制度缺陷，使得财务内控依然停留在初始阶段。随着大数据时代的来临，中小企业在经营发展过程中面临的竞争压力增大，为其财务内控提出了巨大考验。基于大数据时代，中小企业在财务内控上面临各种问题，要想将内控价值充分发挥，应结合大数据发展要求，调整管理对策，完善财务内控体系，创新控制模式，建立健全财务内控制度，提高企业的财务管理水平，助力中小企业健康发展。……