试论企业内部会计控制

加强和完善企业内部会计控制制度，事关企业目标的完成和发展的成败，已经成为各个学术界研究的热门话题。文中阐述了建立企业内部会计控制的重要性、内部会计控制的内容和企业内部会计控制应遵循的基本原则，分析了我国国有企业内部会计控制中存在问题，并提出了对策，以其为企业有关财务工作者提供参考。

On enterprises internal accounting controls

strengthening and improving enterprises internal accounting control system is related to the completion of business objectives and the success or failure of development have become a hot topic in various academic research. This paper describes the establishment of internal accounting controls of the importance of internal accounting controls and the contents of internal accounting controls should follow the basic principles of China's state-owned enterprises in the internal accounting control issues and put forward countermeasures,with its related enterprises Provision of financial information.