构建健全高效的企业会计内部控制制度,对现代企业具有重要意义。本文首先概述了内部控制制度的涵义,其次分析了现代企业加强会计内部控制制度的必要性,最后提出了现代企业加强会计内部控制的必要性与对策。 Building a sound and efficient internal control system for enterprise accounting is of great significance to modern enterprises. This paper first outlines the meaning of the internal control system, followed by analysis of the modern enterprise to strengthen the internal control system of the need for accounting, and finally put forward the modern enterprise to strengthen the internal control of accounting necessity and countermeasures.