在市场经济飞速发展的今天,建立现代企业制度,提高集团公司内部会计控制水平,是我国企业走向世界、应对国际竞争的必要条件。本文从企业内部会计控制的内涵出发,分析我国企业的现状并提出会计控制中存在的问题,在此基础上,就完善内部会计控制提出几点建议。 With the rapid development of market economy, setting up a modern enterprise system and raising the level of internal accounting control in a group company are necessary conditions for our enterprises to go global and deal with international competition. Based on the connotation of internal accounting control in enterprises, this paper analyzes the current situation of Chinese enterprises and puts forward some problems in accounting control. Based on these, it puts forward some suggestions on how to perfect the internal accounting control.