现代企业管理对执行《企业会计制度》提出了更高的要求。目前在一些企业中,会计管理工作与企业发展的要求不相运应,内部控制制度不健全,存在着诸多问题。由于会计的管理是一个企业的核心,它的水平高低直接影响到企业经营活动的开展。企业要在市场竞争中取得好的经营效果,就必须加强会计管理工作。一、企业会计管理和内控的现状分析(一)管理不规范导致会计信息失真目前,很多企业的会计还在使用传统的方式采集会计信息,有的虽然采用 Modern enterprise management put forward higher requirements for the implementation of “enterprise accounting system”. At present, in some enterprises, accounting management does not correspond to the requirements of enterprise development, the internal control system is not perfect, and there are many problems. As accounting management is the core of an enterprise, its level directly affects the development of business activities. Enterprises in the market competition to achieve good business results, we must strengthen accounting management. First, corporate accounting management and internal control of the status quo (A) management of non-standard led to accounting information distortion At present, many companies accounting is still using traditional methods of collecting accounting information, and some although the use of