在现代企业制度条件下,内部会计控制制度的内涵和外延都发生了极大的变化,建立和完善内部会计控制制度,提高职工素质是管制会计信息失真的重大举措。本文通过对国内一些企业在内部会计控制上采用的不同方法和态度的对比,较为明确地指出了我们存在的漏洞和弊端及其解决现存问题的应采取的有效途径等。 Under the modern enterprise system, the connotation and denotation of the internal accounting control system have undergone tremendous changes. Establishing and perfecting the internal accounting control system and improving the quality of the staff and workers are significant measures to control the distortion of accounting information. By contrasting the different methods and attitudes adopted by some domestic enterprises in the internal accounting control, this article more clearly points out the loopholes and malpractices we have and the effective ways to solve the existing problems.