在新会计准则体系下,由于赋予了会计人员更大的核算自主权,为了保证会计信息质量、减少会计领域的违法犯罪现象,企业应建立健全相适应的内部会计控制制度,保障内部会计控制机制的有效运行。本文分析了我国现在内部会计控制制度中的一些问题,针对这些问题提出了建立企业内部会计制度应遵循的原则,以及完善企业内部会计制度的一些措施。 Under the new accounting standards system, in order to give accountants more accounting autonomy, in order to ensure the quality of accounting information and reduce the criminal law in the field of accounting, enterprises should establish and improve the appropriate internal accounting control system to ensure that the internal accounting control mechanism Effective operation. This paper analyzes some problems in the current internal accounting control system in our country. According to these problems, we put forward the principles that should be followed in establishing the internal accounting system and some measures to improve the internal accounting system.