我国企业在以往的经营和管理中,往往不注重内部会计控制机制的建立和发展,造成企业低效率,经营效益不佳,因此,随着竞争机制和风险机制在企业中的越发被重视,建立和发展企业内部会计控制对公司治理具有重要的现实意义。 In the past operations and management of Chinese enterprises, they often did not pay attention to the establishment and development of internal accounting control mechanisms, resulting in low efficiency of enterprises and poor operating efficiency. Therefore, as competition mechanisms and risk mechanisms are increasingly valued in enterprises, The development of corporate internal accounting controls has important practical significance for corporate governance.