企业会计内部控制是指单位为了提高会计信息质量,保护资产的安全完整,确保有关法律法规和规章制度的贯彻而制定和实施的一系列控制方法、措施和程序。本文就内部会计控制制度的主要内容和目前我国行政事业单位内部会计控制制度存在的问题,提出了一些完善措施。 The internal control of enterprise accounting refers to a series of control methods, measures and procedures formulated and implemented by the unit in order to improve the quality of accounting information, protect the safety and completeness of assets and ensure the implementation of relevant laws and regulations and rules and regulations. In this paper, the main contents of the internal accounting control system and the existing problems of the internal accounting control system of the administrative units in our country put forward some measures for improvement.