本文首先介绍了公司治理、内部会计控制的概念以及二者间的关系;第二部分主要阐述在我国当前的公司治理模式下,内部会计中存在的问题;最后,提出在现有制度环境下,完善公司治理和内部会计控制的建议。 This paper first introduces the concept of corporate governance and internal accounting control and the relationship between the two; the second part mainly elaborates the problems existing in the internal accounting under the current corporate governance model in our country; finally, under the current institutional environment, Improve corporate governance and internal accounting controls.