内部控制在现代企业会计管理中的地位越来越重要,而在现代企业会计管理中仍然存在着很多内部控制的漏洞。如何有效地加强内部控制,促进会计管理正是本文研究的方向。本文主要从企业会计管理的实际出发,强调了内部控制同会计管理的关系,阐明了内部控制漏洞产生的原因,并在此基础上提出了相应的一些思考。 Internal control has become more and more important in modern enterprise accounting management. However, there are still many internal control loopholes in modern enterprise accounting management. How to effectively strengthen the internal control and promote the accounting management is exactly the research direction of this paper. Based on the reality of enterprise accounting management, this paper emphasizes the relationship between internal control and accounting management, clarifies the causes of internal control loopholes, and puts forward some corresponding considerations.