企业向市场提供的财务报告是社会公众获得会计信息的重要来源之一,对投资者、债权人的投资经营活动起着至关重要的作用。内部控制的完善和有效,可以极大地提高财务报告质量的可靠性,为社会公众的投资和经营活动降低风险,因此可看作是一种控制风险的机制。本文就企业内部会计控制存在的问题及应采取的对策措施做简单的分析。 The financial report provided by the enterprises to the market is one of the important sources for the public to obtain accounting information and plays an important role in the investment and business activities of investors and creditors. The improvement and effectiveness of internal control can greatly improve the reliability of financial reporting quality and reduce the risk for the public investment and business activities. Therefore, it can be regarded as a risk control mechanism. This article makes a simple analysis of the problems existing in the internal accounting control and the countermeasures to be taken.