随着我国财政管理制度的不断改革和健全,对财政的监管也越来越细化,会计核算中心是我国财政制度的新设部门,起着内部控制和监管的作用。但是,在会计核算中心进行发展的过程中,它的内部控制还不是很完善,依然存在着一些不足与问题,本文将在分析会计核算中心的内部控制存在的一些现状和问题的基础上,介绍会计核算中心进行内部控制制度建立的一些方法。 With the constant reform and improvement of the financial management system in our country, the supervision on the finance is also getting more and more detailed. The accounting center is a newly established department of our country’s financial system and plays the role of internal control and supervision. However, in the process of the development of accounting center, its internal control is not yet perfect, there are still some shortcomings and problems. This article will be based on the analysis of the status of accounting control center internal control and problems based on the introduction Accounting Center for internal control system to establish some of the methods.