现阶段,经济发展进入崭新时代,经济发展方式也得到根本性改变。作为市场经济发展中的企业,现代企业经营管理理念的贯彻和执行成为制约能否适应新时期发展的重要因素,内部会计控制制度对于企业经营整体重要性不言而喻。本文着眼于企业会计内部现状、原因等方面进行分析,结合内部控制相关理论深入探讨,以期通过对我国企业会计内部控制现状的应用研究,从而引起相关部门对企业内部控制体系的完善和健全提供可借鉴性建议。 At this stage, economic development has entered a completely new era and the mode of economic development has also been fundamentally changed. As an enterprise in the development of market economy, the implementation and implementation of the management concept of modern enterprises has become an important factor restricting the ability to adapt to the new period of development. The internal accounting control system is self-evident to the overall importance of enterprise management. This article focuses on the internal status of enterprise accounting, the reasons and other aspects of analysis, combined with the theory of internal control in-depth discussion, with a view to China’s enterprise accounting internal control by the application of research, which led to the relevant departments of the enterprise internal control system to improve and provide Reference suggestions.