企業內部會計控制是內部控制的重要組成部分，對加強會計監督、提高會計信息質量，提高管理效率具有重要作用。內部會計控制制度的建立是為企業嚴格執行國家財經法律法規和規章制度提供制度保證，是保護企業資產安全和完整，促進企業經營管理水平和會計信息質量提高的需要。直接關系到企業生產經營決策的科學性和有效性，影響著國家宏觀經濟決策。因此，必須建立有效的制度，加強監管，防范企業經營風險，提高經濟效益，實現經營目標。 關鍵詞:內部控制 內部會計控制 存在問題 控制方法 Abstract Enterprise interior accountant controls is the internal control important constituent, to strengthens accountant to supervise, to improve the accounting information quality, enhances the management efficiency to have the vital role. Internal accountant controls the system the establishment is provides the system for the enterprise strict execution country finance and economics law laws and regulations and the rules and regulations to guarantee that, is protects the enterprise property security and the integrity, the need which the promotion enterprise management management level and the accounting information quality enhances. Relates directly to the enterprise produces the management decision-making the scientific nature and the validity, is affecting the national macroscopic economical decision-making. Therefore, must establish the effective system, strengthens supervising and managing, the guard enterprise manages the risk, enhances the economic efficiency, the realization management goal. Keywords: Internal control of internal accounting control problems with control methods
