随着经济全球化的不断发展,我国市场经济也得到了飞速的发展,所以,现阶段企业之间的竞争也越来越激烈,而在这一时期发展壮大起来的企业如何在市场竞争中站稳脚跟,关键在于内部会计控制制度的健全和完善。但是,由于企业在内部会计控制制度的设计上存在着很大缺陷,在一定程度上制约了企业的健康快速发展。对于企业内部控制来说,企业的会计控制是一个关键性部分,能够对企业的财务状况进行反映,从而引导企业依据自身的财务状况做出相应的完善。 With the continuous development of economic globalization, China’s market economy has also been rapid development, so at this stage the competition between enterprises is more and more fierce, but in this period the growth and expansion of enterprises in the market competition in the station The crux of the matter lies in the improvement and improvement of the internal accounting control system. However, due to the great flaws in the design of the internal accounting control system, the enterprises restrict the healthy and rapid development of the enterprise to a certain extent. For internal control, the accounting control of enterprises is a key part of the financial status of enterprises can be reflected, so as to guide enterprises to make their own financial situation accordingly improve.