内部控制是实现企业经营效益最大化目标的重要保证,只有经营效益目标得以实现,才能体现利用会计信息对资金流、实物流甚至作业链的会计控制过程的有效性。企业内部会计系统控制是内部控制的重要组成部分,对加强会计监督、提高会 Internal control is an important guarantee to achieve the goal of maximizing the operating efficiency of an enterprise. Only when the objective of operational efficiency can be achieved can it reflect the effectiveness of accounting information on the accounting control process of capital flow, real logistics and even operation chain. Internal accounting system control is an important part of internal control, to strengthen accounting supervision, improve the meeting