建立健全有效的内部会计控制制度对现代企业来说至关重要,现代化企业要实现现代化的管理,必须实施有效的企业内部会计控制。本文首先分析了内部会计控制制度的作用,通过对企业内部会计控制的内容和原则的认真分析,最后提出了建立和完善内部会计控制急需解决的问题。 Establishing a sound and effective internal accounting control system is of crucial importance to modern enterprises. To modernize management, modern enterprises must implement effective internal accounting controls. This article first analyzes the function of the internal accounting control system, and through the careful analysis of the contents and principles of the internal accounting control, finally puts forward the problems that need to be solved to establish and perfect the internal accounting control.