一、会计内部控制现状从近几年一些单位发生的涉及会计违法案件和各级有关部门对一些单位审计结果分析 ,单位会计内部控制存在以下问题。(一 )会计内部控制系统不够完善近年来 ,大多单位都建立了会计内部控制系统 ,但不够完善 ,没有较严密的内控系统 ,如没有建立或执行内部制约 I. Status of Internal Control of Accounting In recent years, some units involved in accounting irregularities and relevant departments at all levels of audit results on the number of units, the internal control unit has the following problems. (I) Inadequate internal accounting control system In recent years, most of the units have established an internal accounting control system, but they are not perfect and have no more stringent internal control system. For example, no internal control system has been established or implemented