内部会计控制是企业为保证经营活动的有序进行,发现、防止、纠正错误与舞弊,提高会计信息质量,保证企业资产的安全完整,确保国家相关法律法规和企业内部各项规章制度的执行等而制定和实施的一系列控制方法、措施和程序。1当前内部会计控制存在的问题 Internal accounting control is the business enterprise to ensure the orderly conduct of business activities, to find, prevent, correct mistakes and fraud, improve the quality of accounting information to ensure the safety of corporate assets integrity, to ensure that the relevant state laws and regulations and the implementation of the internal rules and regulations And to develop and implement a series of control methods, measures and procedures. 1 current internal accounting control problems