为了能在激烈的市场竞争中立于不败之地,企业必须建立和健全其内部会计控制制度,加强其内部的会计控制。本文首先阐述了企业加强内部会计控制的必要性,在此基础上分析了我国企业内部会计控制的现状及存在的主要问题,并提出了加强企业内部会计控制的对策。 In order to be invincible in the fierce market competition, enterprises must establish and perfect their internal accounting control system and strengthen their internal accounting control. This article first elaborates the necessity of enterprises to strengthen the internal accounting control. Based on the analysis, the status quo of the internal accounting control in our country and the main problems are analyzed. The countermeasures to strengthen the internal accounting control are put forward.