在经济快速发展的当下,会计制度也在不断完善,掀起了新一轮的会计制度改革,尤其是会计内控制度作为单位成本、风险控制管理不可或缺的重要环节,更成为社会关注的焦点。论文简单分析了会计内控的定义及制定的原则,重点分析了当前会计内控制度出现的各种问题,并提出了创新解决措施,利于保证整个单位各部门的活动业务都在会计内控制度的约束监督下顺利开展,带动单位健康有序发展。 At the present time of rapid economic development, the accounting system is also constantly improving, setting off a new round of reform in the accounting system. In particular, the accounting system as an integral part of the unit cost and risk control management has become the focus of society. The thesis simply analyzes the definition and principles of accounting internal control, analyzes various problems that arise in current accounting internal control system and puts forward innovative measures to help ensure that the activities of all departments and units in the entire unit are under the supervision of the internal control system of accounting Under the smooth progress, promote the healthy and orderly development of units.