现代企业制度的建立，首先要有一套完整的内部控制管理制度，企业有了这套内部控制管理制度，就可以做到有章可循，在竞争日趋激烈的市场经济中立于不败之地。而建立内部控制管理制度的前提条件可根据企业的规模、组织结构、营业性质及经营目标来制订。本文就会计工作参与现代 The establishment of a modern enterprise system must first of all have a complete set of internal control management system. With this system of internal control and management, the enterprise can be abided by the rules and prevail in an increasingly competitive market economy. The establishment of internal control management system preconditions can be based on the size of the enterprise, organizational structure, nature of business and business objectives to develop. In this paper, accounting work to participate in modern times