目前基层农村组织存在着内部控制意识不强、内部控制制度不健全,会计从业人员素质较低,缺乏完善的内部控制制度和有效的监督机制等现象,文章从提高村级组织对内部控制的重视程度、建立健全相应的组织机构和内部控制制度,提高管理者和从业人员素质,加强民主监督等几个方面提出了完善村级组织内部控制的建议。 At present, grassroots rural organizations are not aware of internal control, the internal control system is not perfect, the quality of accounting practitioners is low, the lack of a sound internal control system and an effective monitoring mechanism and so on. Level, establish and improve the appropriate organizational structure and internal control system, improve the quality of managers and practitioners, strengthen democratic supervision, and several other aspects put forward suggestions to improve the internal control of village-level organizations.