在竞争激烈的市场经济条件下,企业的内部会计控制的作用越来越重要。当下很多企业的内部控制度存在一些问题,从而导致内部控制的实施不能达到理想效果。本文主要分析了中央报业集团转企改制后内部会计制度存在的一些问题,比如管理层内控意识淡薄、集团员工对财务有抵触情绪、财务部门职能被忽略,并相应提出了完善内部会计控制制度的对策和方法,从普及内控会计知识、营造集团文化、加快组织建设、提高人员素质、加强风险管理、建立内控制度六个方面进行阐述,达到为企业经营提供保障、预防集团的经营失误、提高业务部门效率、保证国有资产的安全完整、提供真实可靠的财务信息为最终目的。 Under the condition of a highly competitive market economy, the role of internal accounting control of an enterprise becomes more and more important. There are some problems in the internal control of many enterprises nowadays, so that the implementation of internal control can not achieve the desired result. This article mainly analyzes the problems existing in the internal accounting system after the Central Press Group changed its system, such as the weak internal control of the management team, the resistance of the group staff to the financial affairs, the omission of the finance department, and the corresponding improvement of the internal accounting control system The measures and methods are described in terms of popularizing accounting knowledge of internal control, building a corporate culture, speeding up organizational construction, improving the quality of personnel, strengthening risk management and establishing an internal control system so as to provide guarantee for the operation of the enterprise and prevent the management errors of the Group from increasing Efficiency of the business unit, ensuring the safety and integrity of state-owned assets and providing true and reliable financial information for the final purpose.