中文摘要内部会计控制是整个企业内部控制系统中一个不可缺少的子系统，可以说，内部会计控制是整个企业内部控制的核心。随着市场经济的深化进展，内部控制在管理中的重要性正在不断提高，内部会计控制的重要性也被越来越多的人所意识，市场经济越进展，经营管理越深化，内部会计控制越重要。内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制，其建立、健全及实施是企业生产经营成败的关键。我国从 20 世纪 90 年代开始推动并完善企业内部会计控制建设，并随着改革开放的不断深化，内部会计控制的目标逐渐明朗化，但在实际工作中并未达到其既定的目标。结合这一实际情况，本文在论述内部会计控制基本理论的基础上，分析了我国当前内部会计控制中的不足，并对如何强化我国企业内部会计控制提出了针对性的有效措施。关键词：内部会计控制，不足，措施AbstractInternal accounting control is the whole enterprise internal control system in an indispensable subsystem, it says, internal accounting control is the core of the whole enterprise internal control. Along with the development of market economy, the importance of internal control in management are improving, the importance of internal accounting control by more and more people appreciate the market economy, the further development, management, the more important internal accounting control. Internal accounting control as an enterprise to manufacture management activity self-adjustment and self constraint intrinsic mechanism, establish and improve and implement the production and operation of enterprises is the key of success or failure. Country from 1990s began to promote and perfect the construction of internal accounting control of the enterprise, and with the further reform and opening, the internal accounting control goals. Key Words: Internal accounting control, Insufficient,Measures引 言 随着现代市场经济的高速进展和日益成熟，我国企业所面临的不仅仅是国内市场竞争，还面临着更加激烈的国际市场竞争。在这极具竞争力的市场，...
