会计作为企业经营管理活动的重要组成部分,对提高企业经济效益具有重要作用,而我国的企业内部会计控制现状令人堪忧,会计信息失真问题严重。这主要是由于企业内部治理不够完善,相关会计控制体系不够健全。因此,企业或相关部门要采取措施,建立完善的企业内部会计控制制度。 Accounting as an important part of business management activities, to improve the economic efficiency of enterprises has an important role, while the status quo of internal accounting control in our enterprise is worrying, serious distortion of accounting information. This is mainly due to the inadequate internal governance of the enterprise and the inadequate soundness of the accounting control system. Therefore, enterprises or relevant departments should take measures to establish and improve the internal accounting control system.