在当今社会主义市场经济市场下,企业会计对内部控制必然需要不断地进行完善,才能有效地加强企业内部的管理,提升企业整体管理水平。因此,完善会计内部控制问题就需要从内部会计控制管理上着手,合理规划和部署工作,建立完整的监督管理制度,提升员工自身素质。本文对当前我国企业会计内部存在的难点进行了探讨,对着写进行了对策分析,并针对问题提出了相关的几点建议。 In today’s socialist market economy market, corporate accounting must continually improve its internal control so as to effectively strengthen internal management and enhance the overall management of the enterprise. Therefore, to improve the internal control of accounting needs to start from the internal accounting control management, rational planning and deployment, establish a complete supervision and management system to enhance the quality of their own staff. In this paper, the current difficulties in the internal accounting of enterprises in our country are discussed, the countermeasures are analyzed and some suggestions are put forward.