会计活动是经济活动的重要组成部分,在市场经济中发挥着基础性的作用。强化会计监督,建立完善有效的内部会计控制制度,提高会计信息质量,是加强国家宏观调控、改善企业经营管理、维护市场经济秩序、创造良好经济环境的重要前提。因此,建立完善有效的内部会计控制制度是当前企业急需解决的问题。本文重点分析企业内部控制的几个重点问题,并给出解决方案。 Accounting activities are an important part of economic activities and play a fundamental role in the market economy. To strengthen accounting supervision, establish a sound and effective internal accounting control system and improve the quality of accounting information are important prerequisites for strengthening the macroeconomic regulation and control of the country, improving the operation and management of enterprises, maintaining order in the market economy, and creating a sound economic environment. Therefore, the establishment of a sound and effective internal accounting control system is an urgent need for enterprises to solve the problem. This article focuses on the analysis of several key issues of internal control and gives solutions.