传统的会计观念及方法存在着诸多的问题,如缺乏有效的现代公司治理机制,没有形成规范的内部会计控制体系,监督不力等,这些已很难适应现代管理的需要。因此,要采取积极的措施,如强化企业内部治理及组织框架,引进会计评价体系,加强会计监管力度等,来解决我国内部会计控制问题。 Traditional accounting concepts and methods have many problems, such as the lack of an effective modern corporate governance mechanism, the lack of a standardized internal accounting control system, and the lack of supervision, which are difficult to adapt to the needs of modern management. Therefore, to take positive measures, such as strengthening the internal governance and organizational framework, the introduction of accounting evaluation system, and strengthening accounting supervision, to solve our internal accounting control issues.