我国企业会计内部控制中存在的问题企业缺乏会计内部控制意识。就目前来说,大多数的企业对会计内部控制方面不够重视,领导者缺乏对会计内部控制的意识和思想,没有形成较为科学、有效的现代企业内部管理制度,严重阻碍了企业的发展和进步。首先就企业领导者对企业会计内部控制意识方面来说,现阶段我国大多数企业的领导者还没有意识到企业会计内部控制对于企业自身发展所产生的重大意义。其次,这些 Problems in Internal Control of Enterprise Accounting in China Enterprises lack awareness of internal control of accounting. For the time being, most of the enterprises do not pay enough attention to the internal control of accounting. The leaders lack the awareness and thinking about the internal control of accounting. They do not form a more scientific and effective modern enterprise internal management system, which seriously hinders the development and progress of the enterprise . First of all, business leaders on the internal control of corporate accounting consciousness, at this stage most of the leaders of enterprises have not realized that the internal control of corporate accounting for the development of their own business produced great significance. Second, these