我国一些单位内部控制普遍薄弱,管理松懈。加强单位内部控制是贯彻《会计法》的一项要求。内部控制制度已经成为目前学术界和实务界讨论的热点。本文从控制论原理出发,对内部控制理论和内部会计控制理论作了多层面的理解。笔者认为每个企事业单位都必须科学合理地组织好本单位的会计工作。并对单位如何进一步加强和完善内部会计控制制度,充分发挥会计管理在经济管理中的作用谈谈自已的一些看法。 Some units in our country have generally weak internal controls and loose management. Strengthening internal control of units is a requirement of implementing Accounting Law. The internal control system has become a hot topic discussed by academics and practitioners at present. Based on the theory of cybernetics, this article makes a multi-level understanding of internal control theory and internal accounting control theory. The author believes that every enterprise and institution must organize its own accounting work scientifically and reasonably. And how to further strengthen and improve the unit’s internal accounting control system, give full play to the role of accounting management in economic management to talk about some of their own views.