企业内部会计控制制度是保障企业正常运转与管理效益的基础和前提,是企业内部控制整体框架的核心,是提高会计信息质量、保障企业资产安全完整,确保有关法律法规在企业有效贯彻执行的有力保障。文章分析了我国企业内部会计控制存在的不足,并提出了相应的完善措施。 The internal accounting control system of an enterprise is the basis and premise for guaranteeing the normal operation and management efficiency of an enterprise. It is the core of the overall framework of internal control of an enterprise, which is to improve the quality of accounting information, guarantee the safety and integrity of enterprise assets and ensure the effective enforcement of relevant laws and regulations in the enterprise Protection. The article analyzes the existing problems of the internal accounting control in our country, and puts forward the corresponding perfecting measures.