企业内部会计控制中存在的问题对内部会计控制认识不足,观念淡薄。部分管理者,由于长期受计划经济影响,思想观念和经营方式还未转变过来,有章不循、执法不严,使内部会计控制制度失去了应有的刚性和严肃性,企业负责人行政干预会计工作,致使内部会计监督流于形式,会计秩序混乱,会计信息失真,会计职能未得到有效发挥。而许多民营企业家是依靠机遇和冒险精神开始逐步完成原始积累的,他们不了解会计,对会计不太重视,内控意识不强,甚至误认为内控 Problems existing in the internal accounting control of enterprises lack of understanding of the internal accounting control, weak concept. Some managers, due to the long-term impact of the planned economy, ideas and management methods have not changed over, not rule by chapter, lax enforcement of law, the internal accounting control system has lost its due rigidity and seriousness, the administrative person in charge of administrative intervention Accounting work, resulting in the flow of internal accounting supervision in the form of confusion in accounting, accounting information distortion, accounting functions have not been effectively demonstrated. However, many private entrepreneurs began to gradually accumulate primitive accumulation by relying on the opportunity and adventurous spirit. They did not understand accounting, did not pay much attention to accounting, did not have strong internal control, and even mistook it for internal control