加强国有企业会计核算的内控,有助于规范国有企业会计核算工作,提升会计核算质量。本文就国有企业财务部门凭证审核、记账审核和财务审计独立性规划三方面分析了我国会计核算流程中存在的内控问题,并有针对性的提出完善对策以供参考。 Strengthening internal accounting of state-owned enterprises can help regulate the accounting of state-owned enterprises and enhance the quality of accounting. This paper analyzes the internal control problems existing in the accounting process of our country from three aspects: document verification, accounting verification and financial audit independence planning of the state-owned enterprise finance department, and puts forward the perfect countermeasures for reference.