内部控制是衡量现代企业管理的重要标志。随着市场经济的发展,内部控制成为一个热点问题。新《会计法》二十七条规定“各单位应当建立、健全本单位内部会计控制制度”。会计控制是内部控制中一个十分重要的环节,没有好的会计控制就谈不上内部控制。本文以企业为例,从内部会计控制的发展、建立现代企业内部会计控制制度的必要性以及应当遵循原则、有效实施内部会计控制制度的建议等方面,阐述现代企业内部会计控制的问题。 Internal control is an important indicator of modern business management. With the development of market economy, internal control has become a hot issue. The new “Accounting Law” Article 27 provides that “all units should establish and improve their own internal accounting control system ”. Accounting control is a very important part of internal control. Without good accounting control, there can be no internal control. This paper takes the enterprise as an example, elaborates the internal accounting control in the modern enterprise from the aspects of the development of the internal accounting control, the necessity of establishing the modern enterprise internal accounting control system, the principle of following the principle and the effective implementation of the internal accounting control system.