构建企业内部会计控制制度是新《会计法》《内部会计控制规范——基本规范(试行)》等法规对企业提出的重要任务之一,也是企业适应新的竞争形势、防范经营风险的迫切需要。构建企业内部会计控制制度必须对企业内部会计控制的现状、原则、方法等问题进行深入研究。 The construction of the internal accounting control system of the enterprise is one of the most important tasks for the enterprise proposed by the new “Accounting Standards”, “Internal Accounting Control Norms - Basic Specifications (Trial)”, and also the urgent need for enterprises to adapt to the new competitive situation and prevent business risks . In order to construct the internal accounting control system in an enterprise, the status quo, principles and methods of internal accounting control in an enterprise must be studied in depth.