由于我国企业内部会计存在不和谐的因素,导致企业效率低下,竞争力薄弱。本文旨在透视我国企业内部会计不和谐的现状,并从宏观和微观两个层面来分析企业内部不和谐现状的具体症结所在。并对症下药,提出构建企业内部和谐会计的初步设想。 Due to the discordant factors in the internal accounting of enterprises in our country, the enterprises are inefficient and their competitiveness is weak. The purpose of this paper is to analyze the status quo of the internal accounting discord in our country and to analyze the concrete crux of the current situation of discord within the enterprise from macro and micro perspectives. And the right remedy, put forward the initial idea of ​​building a harmonious accounting within the enterprise.