随着社会主义经济的深入发展,企业内部建立会计控制制度已经成为企业实现现代化管理,提高管理水平和管理深度的必要手段,也是贯彻落实具体会计准则的基本前提和市场竞争的迫切需要。通过建立健全企业内部会计控制制度,能够提高会计信息质量,加强企业管理,避免和降低风险,保护资产安全完整,防止错误舞弊,保障企业经济目标的实现。本文对企业内部会计控制的现状和问题进行了分析,并提出一些相应的解决对策 With the further development of the socialist economy, the establishment of an accounting control system within an enterprise has become a necessary means for enterprises to realize modern management, improve management and depth of management. It is also an urgent need for implementing the concrete premise of accounting standards and market competition. By establishing and perfecting the internal accounting control system of enterprises, it can improve the quality of accounting information, strengthen the management of enterprises, avoid and reduce risks, protect the safety and integrity of assets, prevent false malpractices and ensure the realization of economic goals of enterprises. This article analyzes the status quo and problems of internal accounting control in enterprises, and puts forward some corresponding solutions