有效的内部会计控制制度,其主要目的是保证我国企业在发展过程中能够正常运行以及是管理效益的前提和基础,企业在当前经济市场当中所有的管理工作,都应当针对内部会计控制制度的建立以及健全完善作为主要出发点,然而其更是企业内部控制的整体框架和核心。针对现代企业管理工作当中,内部会计控制是其整体工作当中最为重要的一个环节。 Effective internal accounting control system, whose main purpose is to ensure that our enterprises in the development process can be normal operation and is the prerequisite and foundation for the management of benefits, enterprises in the current economic market which all the management should be aimed at the establishment of internal accounting control system As well as sound and perfect as the main starting point, however, it is the overall framework and core of internal control of enterprises. For the modern enterprise management, internal accounting control is one of the most important aspects of its overall work.