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“两则”的颁布实施标志着我国会计改革已迈出了富有成效的第一步。但它并不是会计改革的终极和全部。“两则”是总的标准，但不能解决成千上万企业千差万别的具体会计问题。要真正将企业的会计工作搞的合乎规范，切合企业实际需要，就必须制定企业的内部会计制度。本文就制定企业内部会计制度的意义，应遵循的原则以及应采用的方法步骤等进行了探索，提出了制定企业内部会计制度应遵循“两则”的基本要求，结合企业生产经营的特点，保证会计信息的质量特征。遵循成本效益等原则。要从总体设计入手，确定会计核算形式，确定会计科目及使用方法，确定会计政策，设计内部控制制度。
The promulgation and implementation of the “two” marks that China’s accounting reform has taken a fruitful first step. But it is not the ultimate and the whole of accounting reform. “Two” is the general standard, but it cannot solve the specific accounting problems of thousands of companies. It is necessary to formulate a company’s internal accounting system if it truly conforms the enterprise’s accounting work to compliance and meets the actual needs of the enterprise. This article explores the significance of developing an internal accounting system, the principles to be followed, and the method steps that should be adopted. It proposes that the establishment of an internal accounting system for enterprises should follow the basic requirements of the “two”, combined with the characteristics of the company’s production The quality characteristics of accounting information. Follow the principles of cost-effectiveness. To start with the overall design, determine the accounting form, determine the accounting items and use methods, determine the accounting policies, and design the internal control system.