PAGE\*MERGEFORMATII制造企业财务会计内部控制面临的困境和优化策略研究摘要制造企业是以经济效益为基础的经济组织，面对日益激烈的市场竞争的外部行业环境，企业需要加强财务会计的内部控制，才能更好地在未来去健康持续发展。本论文围绕着制造企业财务会计的内部控制去研究和分析，首先，阐述企业内部控制的概念、目的和特点，然后从制造企业中选择广汽集团，分析广汽集团的会计内部控制的目前状况，从分析企业管理者内部控制意识薄弱、企业内部控制制度不健全、企业内部控制制度监督不到位、企业内部控制制度风险评估不完善的问题这四点，并合理的相对应的提出一些优化策略来完善制造企业财务会计内部控制体系，为企业的持续健康发展提供良好的内部环境。关键词：制造企业；财务会计；内部控制；优化策略ResearchonthedilemmaandoptimizationstrategyoffinancialaccountinginternalcontrolinmanufacturingenterprisesAbstractManufacturingenterprisesareeconomicorganizationsbasedoneconomicbenefits,inthefaceofincreasinglyfiercemarketcompetitionintheexternalindustryenvironment,enterprisesneedtostrengthentheinternalcontroloffinancialaccounting,inordertobetterhealthyandsustainabledevelopmentinthefuture.Thispaperfocusesontheinternalcontroloffinancialaccountingofmanufacturingenterprisestostudyandanalyze,first,expoundstheconcept,purposeandcharacteristicsofinternalcontrolofenterprises,andthenselectsGACGroupfromthemanufacturingenterprise,analyzesthecurrentsituationofGACGroup'saccountinginternalcontrol,fromtheanalysisofenterprisemanagersweakawarenessofinternalcontrol,enterpriseinternalcontrolsystemisnotperfect,enterpriseinternalcontrolsystemsupervisionisnotinplace,enterpriseinternalcontrolsystemriskassessmentisnotperfectfourpoints,Andreasonablecorrespondingtoputforwardsomeoptimizationstrategiestoimprovethemanufacturingenterprisefinancialaccountinginternalcontrolsystem,forthesustainedandhealthydevelopmentofenterprisestoprovideagoodinternalenvironment..Keywords:Manufacturingenterprises；Financialaccounting；Internalcontrol；Optimizationstrategy目录TOC\o"1-3"\h\uHYPERLINK\l"_Toc38829774"摘要PAGEREF_Toc38829774\hIIHYPERLINK\l"_Toc38829775"AbstractPAGEREF_Toc38829775\hIIIHYPERLINK\l"_Toc38829776"一、引言PAGEREF_Toc38829776\h1HYPERLINK\l"_Toc38829777"（一）研究的目的及意义PAGEREF_Toc38829777\h1HYPERLINK\l"_Toc38829778"（二）文献综述PAGEREF_Toc38829778\h1HYPERLINK\l"_Toc38829779"（三）研究的内容和思路PAGEREF_Toc38829779\h3HYPERLI