会计在社会大众经济生活和企业经营发展过程中,发挥着不可小觑的指导功用,特别是对于企业内部控制制度构建工作来讲,可以在规范不同层级人员专业技能和综合素养的基础上,为企业谋取更为理想的社会和经济效益。在此类背景下,笔者决定集中探讨管理会计视角下我国企业内部控制体制的建设细节,希望能够引起相关工作人员重视和积极响应。 Accounting plays an important guiding role in the economic life of the general public and in the course of business operation and development. Especially for the construction of enterprise internal control system, on the basis of regulating the professional skills and comprehensive literacy of personnel at different levels, Enterprises seek more ideal social and economic benefits. Under such circumstances, the author decided to focus on the details of the construction of the internal control system of our country under the perspective of management accounting, hoping to arouse the attention of relevant staff and respond positively.