在我国加入WTO后经济体制不断完善的新形势下,为实现企业的既定经营目标,制定管理和相互制约的方法和措施,建立和完善会计内控制度,是防范和化解经营风险,保证企业依法合规经营、快速有序发展的重要因素。 一、当前财会内控机制的现状及存在的问题 近年来,我国企事业在加强管理、建立和完善内控体系方面做了不懈努力,取得了初步成效。但是,我国企事业单位会计内控机制还很不完善,主要表现在 Under the new situation of continuous improvement of the economic system after China's accession to the WTO, in order to realize the established business objectives of the enterprise, formulate methods and measures for management and mutual restraint and establish and improve the accounting internal control system, it is necessary to prevent and resolve business risks and ensure that enterprises Regulatory management, rapid and orderly development of the important factors. I. Current Situation and Existing Problems of Internal Control Mechanism of Accounting and Finance In recent years, Chinese enterprises and institutions have made unremitting efforts in strengthening management, establishing and improving internal control system and have achieved initial success. However, the accounting internal control mechanism in China's enterprises and institutions is still not perfect, mainly manifested in