目前我国国有企业内部会计监督制度存在着一系列的问题,如何加强内部会计监督工作,对国有企业发展有着举足轻重的作用。本文从我国国有企业内部会计监督制度存在的风险出发,分析了这些风险存在的原因并提出了对策,以期有利于促进国有企业会计制度改革的发展。 At present, there are a series of problems in the internal accounting supervision system of state-owned enterprises in our country. How to strengthen the supervision of internal accounting plays an important role in the development of state-owned enterprises. Based on the risks existing in the internal accounting supervision system of state-owned enterprises in our country, this paper analyzes the reasons for the existence of these risks and puts forward countermeasures so as to promote the development of accounting system reform in state-owned enterprises.