内部会计控制是指企业为保证经营活动的有序进行而制定和实施的一系列控制方法措施和程序。目前,内部会计控制已不仅仅满足于传统意义上的查弊纠错,其目标已延伸到提高效率和效益,保证法规制度的执行和企业目标的实现。在实际工作中,由于企业内部复杂的管理层次以及业务部门之间 Internal accounting control refers to a series of control measures and procedures formulated and implemented by an enterprise to ensure orderly operation of its business activities. At present, the internal accounting control has not only satisfied the traditional sense of error correction, its objectives have been extended to improve efficiency and effectiveness, to ensure the implementation of laws and regulations and business goals. In the actual work, due to the complexity of the internal management level and business units