建立健全有效的内部会计控制制度,对于完善现代企业制度至关重要,成为当前企业所关注的热点问题。本文在阐述内部会计控制作用的基础上,分析了当前实施中的机制失衡问题,认为可以从内部人员监督、不相容职务相互分离、货币资金控制、加强内部审计等几个方面着手,以期为实现企业内部会计控制的有效实施提供借鉴。 Establishing a sound and effective internal accounting control system is very important for improving the modern enterprise system and has become a hot issue for the current enterprises. Based on the explanation of the function of internal accounting control, this paper analyzes the problem of mechanism imbalance in the current implementation. It considers that internal staff supervision, incompatible separation of duties, control of monetary funds and internal audit should be carried out in order to To realize the effective implementation of internal accounting control enterprises to provide reference.