本文拟通过阐述内部会计控制体系的构成,重点强调了我国强化国家控制的客观必然性。总体思路是国家推动为前提、单位组织实施为关键、社会中介机构咨询服务为方向、理论研究为支撑、健全法规是保障。 This paper intends to elaborate the composition of the internal accounting control system, emphasizing the objective necessity of strengthening state control in our country. The general idea is to promote the country as a precondition, the unit organization and implementation as the key, the social intermediary agencies advisory services for the direction of theoretical research as a support, improve laws and regulations is to protect.