相对完善的内部会计控制是市场经济条件下企业会计资料完整与真实的必要保障,但是,内部会计控制本身具有的局限性,并不能保证财务报告的绝对可靠及完全维护资产的安全。充分认识内部会计控制体系的局限性及应对措施,对完善内部会计控制将产生积极的作用。 Relatively complete internal accounting control is a necessary and complete guarantee for the integrity and truthfulness of corporate accounting information in a market economy. However, the limitation of internal accounting controls does not guarantee the absolute reliability of financial reports and the complete safeguard of assets. Fully understanding the limitations and countermeasures of the internal accounting control system will have a positive effect on improving the internal accounting control.