改革开放以来,我国会计理论和会计实务逐渐与国际惯例接轨,尤其是在改革会计核算制度方面取得了有目共睹的成就。但是,在市场经济不断发展的同时,社会上各种消极因素和不良风气也渗透到会计领域,企业内部会计信息失真、违法乱纪现象普遍存在,会计监督职能难以真正发挥,严重地影响了正常的经济秩序。那么如何健全和完善企业内部的会 Since the reform and opening up, China's accounting theory and accounting practices have gradually become in line with international practice, especially in the reform of the accounting system has made remarkable achievements. However, with the continuous development of the market economy, various negative factors and bad habits in the society have also infiltrated into the field of accounting. The distortion of accounting information in enterprises and the widespread violation of laws and regulations make it difficult for the accounting supervision function to really play a serious role in the normal Economic order. So how to improve and perfect the internal meeting