企业内部会计控制能够有效提高企业的管理能力、协调企业生产和经营的关系,以达到增强市场竞争力的目的。通过对企业内部会计控制的概念及其意义进行阐述,从企业领导人、风险管理、涉及的财务内容等多方位角度分析企业内部会计控制存在的不足,针对这些不足提出提高企业领导人的认知和重视程度;人员配备合理;责任落实到个人等提高企业内部会计控制效用的措施,旨在通过健全企业内部会计控制体系改进企业管理水平、监督能力、产业结构等全面地提升市场竞争力。 Internal accounting control of enterprises can effectively improve the management ability of enterprises and coordinate the relationship between production and operation of enterprises in order to achieve the purpose of enhancing market competitiveness. By elaborating the concept and meaning of internal accounting control, this paper analyzes the deficiencies of internal accounting control from the perspectives of business leaders, risk management, financial contents and other aspects, and proposes to raise the awareness of business leaders for these problems. And the degree of emphasis; staffing is reasonable; and the responsibility is implemented to individuals and other measures to improve the effectiveness of internal accounting control in enterprises. The objective is to improve the market competitiveness by improving the enterprise management level, supervision ability and industrial structure through sound internal accounting control system.