会计内部控制是内部控制的一个重要组成部分。从内部控制的产生、发展过程来看,内部控制与会计有着密切的联系,内部控制的最初形式就是借助于会计控制来进行的。从企业的实践来看,企业的会计内部控制在企业内部控制中的核心地位始终没有改变,企业内部控制的建设也是围绕着会计内部控制而建立的,主要目的是为了保证企业的资产安全和财务会计信息的真实性和准确性,在此基础上,建立预算管理制度和内部审计等控制制度改善企业的经营管理效率。 Accounting internal control is an important part of internal control. In terms of the emergence and development of internal control, there is a close relationship between internal control and accounting. The initial form of internal control is carried out by means of accounting control. From the point of view of the practice of the enterprise, the central position of the internal accounting control of the enterprise in the internal control of the enterprise has not changed. The internal control of the enterprise is also built around the internal control of the accounting. The main purpose of the internal control is to ensure the safety of assets and financial The authenticity and accuracy of accounting information, on this basis, the establishment of a budget management system and internal audit control system to improve the efficiency of business management.