随着经济的快速发展,影响企业经营的环境日益复杂,只有高度重视企业内部会计控制问题,才能从源头和制度上保证经济活动的有效进行和资产的安全完整,从而预防会计舞弊行为和财务问题的产生。本文正是基于此目的从不同方面分析了企业内部控制问题,并简要地分析了企业解决这些问题应做的努力,以此来促进企业对内部会计控制的重视。 With the rapid economic development, the environment that affects the operation of an enterprise is increasingly complicated. Only by attaching great importance to the problem of accounting control within an enterprise can the effective implementation of economic activities and the safety and integrity of assets be ensured at source and system so as to prevent accounting fraud and financial problems The production. This article is based on this purpose from different aspects of the analysis of the internal control of enterprises and a brief analysis of the enterprises should solve these problems should be done in order to promote the importance of internal accounting controls.