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内部会计控制制度是企业为了保证经济业务活动的有效进行,保证企业资产的安全和完整,发现、防止、纠正错误与舞弊,保证企业资产的真实、合法、完整而制定和实施的政策与程序,由控制环境、会计系统、控制程序组成。内部控制制度作为企业生产经营活动自我调节、自我约束的内在机制,在企业管理系统中具有举足轻重的作用。但目前的会计工作无论是在保证信息可靠性、保护企业资产安全方面,还是在服务于企业管理目标方面都存在不尽如人意之处,因此,内部会计控制蓦然成为社会焦点问题,并受到人们的重视,加强和搞好会计机构内部控制工作,关键是建立一支综合素质高、业务技术强的会计队伍。
Internal accounting control system is the enterprise in order to ensure the effective conduct of economic activities, to ensure the safety and integrity of corporate assets, to find, prevent, correct errors and fraud, to ensure that the assets of the enterprise is true, legitimate and complete the formulation and implementation of policies and procedures, By the control environment, accounting system, control program. As the internal mechanism of self-regulation and self-restraint in the production and business activities of an enterprise, the internal control system plays an important role in the enterprise management system. However, the current accounting work is not satisfactory in terms of ensuring the reliability of information, protecting the assets of the enterprise, or serving the goals of enterprise management. Therefore, the internal accounting control has suddenly become the focus of society and has been challenged by people . The key is to establish an accounting team with high comprehensive quality and strong business skills to strengthen and improve the internal control over the accounting institutions.