近年来我国经济发展迅速大量企业应运而生,这些企业为我国经济水平提升做出了巨大贡献。同时我们也应当看到我国多数企业经营管理还处于初级阶段,具体活动中还存在较多问题,只有解决了这些问题我国企业才能够获得真正的发展。特别在企业会计活动中,很多企业、特别是上市企业存在严重的会计信息失真问题,这不仅严重的影响了企业自身的发展,也会给相关利益者造成巨大的损失。所以企业应当给予会计内部控制工作充分的重视,通过设置科学的制度、运用有效的手段确保会计工作的正常、有序开展,坚决预防会计造假等问题。 In recent years, the rapid economic development in our country has resulted in a large number of enterprises that have made tremendous contributions to the improvement of China’s economic level. At the same time, we should also see that most enterprises in our country are still in the primary stage of operation and management. There are still many problems in specific activities. Only by solving these problems can Chinese enterprises gain real development. Especially in the accounting activities of enterprises, many enterprises, especially listed companies, have serious problems of accounting information distortion, which not only seriously affect their own development, but also cause huge losses to relevant stakeholders. Therefore, enterprises should give sufficient attention to the internal control of accounting. By setting up a scientific system and using effective measures to ensure the normal and orderly conduct of accounting work, we must resolutely prevent such problems as accounting fraud.