会计内部控制是企业内部控制体系建设的基础和前提,对于保提高企业会计信息质量,保护资产安全、完整,降低企业财务风险具有重要的意义。本文就企业会计内部控制存在的问题进行了探讨,针对性的提出了完善企业会计内部控制的应对策略,推动企业快速健康的发展。 Internal control of accounting is the foundation and prerequisite for the construction of internal control system, which is of great significance for ensuring the quality of accounting information of enterprises, protecting the safety and integrity of assets and reducing the financial risk of enterprises. This paper discusses the problems existing in the internal control of the enterprise accounting, proposes the countermeasures to improve the internal control of the enterprise accounting, and promotes the rapid and healthy development of the enterprise.