一、加强会计控制加强会计控制，首先需要优化会计控制的环境。具体来讲，就是要完善法人治理结构，设计出一套能使经营者既获得激励又受到约束，保障所有者权益的机制。激励与约束的有效结合，将使经营者行为与所有者目标实现最大程度的一致。对经营者的约束，所有者可以利用 First, to strengthen accounting control Strengthen accounting control, first of all need to optimize the accounting control of the environment. Specifically speaking, it is necessary to improve the corporate governance structure and devise a set of mechanisms that enable operators to be both motivated and constrained to protect the rights and interests of their owners. The effective combination of motivation and restraint will maximize the alignment of the manager’s behavior with the owner’s goal. The restrictions on the operator, the owner can use