一、我国钢铁企业的内部会计控制现状(一)旧管理体制下,内部会计控制存在风险。目前,钢铁企业集团财务管理大多实行多级管理、核算的管理体制,会计人员在行政上隶属于各生产厂矿管理,这在一定程度上影响了会计核算 First, the status of internal accounting control of China’s iron and steel enterprises (a) under the old management system, there are risks in the internal accounting control. At present, most of the financial management of the iron and steel enterprise group implements a multi-level management and accounting management system, and the accounting staff are administratively affiliated to the management of the production plants and mines, which to some extent affects the accounting