会计系统控制是指各单位根据《会计法》和国家统一的会计制度的规定,制定适合本单位的会计管理制度,明确会计凭证、会计账簿和财务会计报告的处理程序,实行会计人员岗位责任制,建立健全会计档案管理和会计人员工作交接程序, 充分发挥会计的职能作用。内部会计系统控制是内部控制制度的一个重要组成部分,要使内部控制制度真正得以贯彻实施,建立完善的会计系统控制制度是保障。怎样建立企业会计系统控制制度,笔者认为应主要包括以下内容: Accounting system control refers to the units in accordance with the “Accounting Law” and the unified national accounting system, the formulation of an appropriate accounting management system for this unit, a clear accounting vouchers, accounting books and financial accounting report processing procedures, the implementation of accountant job responsibility system , Establish and improve accounting records management and accounting personnel work handover procedures, give full play to the accounting function. Internal accounting system control is an important part of the internal control system. For the internal control system to be truly implemented, establishing a sound control system for the accounting system is a guarantee. How to establish the control system of enterprise accounting system, I believe that should include the following: