本文首先介绍了现代企业基本特征和会计内控的含义及作用,为会计内部控制工作奠定了基础。其次简要分析了现代企业会计内部控制的现状,找出了企业会计内部控制的问题所在,并针对性地提出了会计内部控制对策,以期为现代企业提供相应借鉴。 This paper first introduces the basic characteristics of modern enterprises and the meaning and role of accounting controls for the internal control of accounting laid the foundation. Secondly, it briefly analyzes the status quo of internal control of modern enterprise accounting, finds out the problems of internal control of enterprise accounting, and puts forward some countermeasures of internal control of accounting in order to provide reference for modern enterprises.