内部会计控制作为企业经营活动中的一种自我调节、自我约束的内在控制机制,在企业的经营管理中有着十分重要的位置。本文将结合讨论企业内部会计控制的理论以及实际应用的一些具体方法和存在的问题。加强企业内部会计控制对于提高财务信息质量、提高企业管理水平、防范企业财务风险和实现企业总体经营目标具有十分显著的意义。 As an internal control mechanism of self-regulation and self-restraint in business activities, internal accounting control plays a very important role in the operation and management of enterprises. This article will combine to discuss the internal accounting control theory and practical application of some specific methods and existing problems. To strengthen the internal accounting control of enterprises is of great significance for improving the quality of financial information, improving the management level of enterprises, preventing the financial risks of enterprises and realizing the overall business objectives of the enterprises.