在当下市场经济运作过程中,为了顺应时代的经济发展,展开企业内部控制体系的健全是必要的。所谓的内部控制就是采取一系列的措施、程序,进行企业操作行为的规范化及其系统化,保证其内部业务系统的循序渐进。在该文中,笔者就内部控制的会计控制模块及其管理控制模块展开分析,进行会计信息真实性的控制,满足现代化企业管理控制的需要。 In the current process of market economy, in order to comply with the economic development of the times, it is necessary to expand the internal control system of enterprises. The so-called internal control means taking a series of measures and procedures to standardize and systematize the operation of enterprises and ensure the gradual progress of their internal business systems. In this article, the author analyzes the internal control accounting control module and its management control module, controls the authenticity of accounting information, and meets the needs of modern enterprise management control.