企业经营环境的变化、管理理论的不断发展以及近年来因内部控制失效而发生的恶性管理舞弊都要求企业的内部会计控制完善和发展。一、某公司内部会计控制案例某股份公司一度号称“中国第一蓝筹股”创造了令人瞩目的业绩和股价神话。2001年8月初,《财经》杂志一篇题为《xxx陷阱》的文章全面揭示了该公司造价真相,“xxx神话”一夜之间破灭。之后,该公司创下了15个交易日跌停的股市记录,跌入“垃圾股”行列。1993年至1994年,该公司创始人陈 The changes of business environment, the continuous development of management theory and the vicious management frauds that have been caused by the failure of internal control in recent years require the improvement and development of internal accounting control of enterprises. First, the case of a company’s internal accounting control A share company was once known as “China’s first blue chip ” has created remarkable performance and stock price myth. In early August 2001, an article entitled “The XXX Trap” by Caijing magazine fully disclosed the truth of the company’s cost and the “xxx myth” burst overnight. After that, the company hit a record of 15-day trading day and fell into the ranks of “junk stocks.” From 1993 to 1994, the company founder Chen