会计信息化竞争日益加剧,企业内部控制更加重视其一贯、及时、创新性。然而,我国小微企业的规范化、技术化程度普遍较弱,其财务问题也日益突出,特别是基于风险管理的财务内控,风险控制已经从基础层面上升到战略层面,而且是一种全局性的控制。因此,本文从风险管理的角度出发,探索小微企业的财务内控缺陷,针对性的指出其完善方向,以使小微企业在新经济时代能够健康稳健地发展。 Increasing competition in accounting information, corporate internal control pay more attention to its consistent, timely and innovative. However, the standardization and technicalization of small and micro enterprises in our country are generally weak, and their financial problems are becoming increasingly prominent. Especially the financial controls based on risk management, risk control has risen from the basic level to the strategic level, and it is a global control. Therefore, from the perspective of risk management, this article explores the financial internal control shortcomings of small and micro enterprises and points out their perfect direction in a targeted manner so that small and micro enterprises can develop healthily and steadily in the new economic era.