【正文】 頗的信息，必須廉潔自律、堅持原則、秉公辦事，不濫用職權(quán)，不利用職務(wù)之便謀取私利，敢于抵制、糾正、揭露違法亂紀(jì)行為，保證企業(yè)經(jīng)營的合法、合規(guī)。內(nèi)部審計機構(gòu)對監(jiān)督檢查中發(fā)現(xiàn)的會計內(nèi)部控制缺陷，應(yīng)當(dāng)按照內(nèi)部審計工作程序進行報告，對監(jiān)督檢查中發(fā)現(xiàn)的會計內(nèi)部控制重大缺陷，有權(quán)向企業(yè)負(fù)責(zé)人直接報告。企業(yè)應(yīng)當(dāng)加強內(nèi)部審計工作，保證內(nèi)部審計機構(gòu)設(shè)置、人員配備和工作的獨立性。保障所有者對企業(yè)的最終控制權(quán)，形成所有者、經(jīng)營者和勞動者之間的激勵和控制機制，并通過建立科學(xué)的領(lǐng)導(dǎo)體制、決策程序和責(zé)任制度，使相互的權(quán)利得到保障、行為受到約束。在我國，現(xiàn)代企業(yè)制度的建立，應(yīng)按照《公司法》等有關(guān)規(guī)定和“產(chǎn)權(quán)清晰、權(quán)責(zé)明確、政企分開、管理科學(xué)”規(guī)則的要求運行。規(guī)范企業(yè)治理結(jié)構(gòu)。切實提高企業(yè)領(lǐng)導(dǎo)對建立和完善內(nèi)部會計控制制度重要性的認(rèn)識。增強管理者的素質(zhì)和內(nèi)部控制的意識。因此，加強和完善企業(yè)內(nèi)部會計控制時應(yīng)該把內(nèi)部會計控制的環(huán)境作為首要考慮的因素。三、完善企業(yè)內(nèi)部會計控制的對策(一)完善內(nèi)部會計控制環(huán)境任何企業(yè)的控制活動都存在于一定的控制環(huán)境之中，控制環(huán)境決定了一個企業(yè)經(jīng)營環(huán)境和制度執(zhí)行的氣氛，是內(nèi)部控制的基礎(chǔ)，直接影響到單位內(nèi)部會計控制的貫徹和執(zhí)行以及單位經(jīng)營目標(biāo)和整體戰(zhàn)略目標(biāo)的實現(xiàn)。（三）企業(yè)經(jīng)濟環(huán)境的影響內(nèi)部會計控制一般都是針對重復(fù)發(fā)生的常規(guī)事項來設(shè)置的，以期減少企業(yè)運營風(fēng)險，提高運行效率，因而具有相對的穩(wěn)定性，因此可能對那些臨時性或突發(fā)性例外事項失去控制能力。內(nèi)部會計制度規(guī)定不相容職務(wù)相分離的控制要求，不相容職務(wù)相分離也只能 3在一定程度上防止和避免單獨一人隱瞞和從事不合規(guī)的行為。管理當(dāng)局的干預(yù)一直是導(dǎo)致許多內(nèi)部控制失效的一個重要因素。企業(yè)管理當(dāng)局的錯誤干預(yù)是導(dǎo)致許多重大舞弊發(fā)生和財務(wù)虛假的重要因素。這些人只憑長官意志辦事．法律、準(zhǔn)則．制度懂得不多，但卻沒有不敢造的報表．沒有不敢花的錢；還有部分會計人員無視財經(jīng)紀(jì)律，為了個人利益．順從領(lǐng)導(dǎo)意圖辦事．甚至為討好領(lǐng)導(dǎo)．在弄虛作假上幫著出點子．造成會計信息失真．財務(wù)報表被歪曲等。近幾年來，會計隊伍迅速擴大，但對會計人員的職業(yè)道德、業(yè)務(wù)培訓(xùn)沒有跟上，有些培訓(xùn)流于形式，根本起不到提高會計人員素質(zhì)的作用。即使是很有效的企業(yè)內(nèi)部控制，也有可能因執(zhí)行人員素質(zhì)較低、管理越權(quán)、串通舞弊、缺乏控制意識、錯誤的理解、粗心大意、精力分散或其他人為因素而失效。（二）受人為因素影響的限制內(nèi)部控制是由人建立的，也是由人來行使的，因而對于企業(yè)內(nèi)部控制來說，人的因素是至關(guān)重要的。如果實施某項業(yè)務(wù)的控制成本大于控制效果而產(chǎn)生損失時，就沒有必要設(shè)置控制環(huán)節(jié)或控制措施。反之，如果控制過于簡單又會收不到應(yīng)有的效果，經(jīng)營管理過程中出現(xiàn)漏洞、發(fā)生舞弊的可能性就會增加，一旦發(fā)生，就可能會給企業(yè)帶來較大的損失。這就需要配備更多的人員，對內(nèi)部會計控制執(zhí)行情況的監(jiān)督、檢查力量也需要增強。二、企業(yè)內(nèi)部會計制度存在問題的原因（一）受成本效益原則的約束一個有效的內(nèi)部會計控制系統(tǒng)在很大程度上受該系統(tǒng)的運行成本的限制。此外，內(nèi)部會計控制的監(jiān)督體制也不健全，各職能部門、各個崗位之間缺乏必要的協(xié)調(diào)與監(jiān)督，各行其是，導(dǎo)致會計信息不能得到快速傳遞與交流，不僅影響到工作的正常完成。目前，有些企業(yè)內(nèi)部會計控制制度的執(zhí)行與檢查流于形式，稽查的范圍有限，以偏概全、以點代面，缺乏完整性和全面性。忽視了對人員素質(zhì)、信息等無形資源的控制，這樣有可能造成企業(yè)付出巨大的控制成本和巨額的經(jīng)濟損失，使會計控制不能全方位地發(fā)揮控制作用，影響內(nèi)部會計制度的執(zhí)行效果。通常是待違紀(jì)違規(guī)行為發(fā)生后設(shè)法堵塞或予以懲罰，導(dǎo)致內(nèi)部成本較高，收效甚微，使會計控制失去效力。偏重事后控制，事前控制和事中控制相對較弱。內(nèi)部管理混亂；有的企業(yè)出納會計一人兼，發(fā)票印章一人管；一些重要部門和崗位缺乏嚴(yán)格的監(jiān)督，其內(nèi)部控制薄弱、管理松弛的情況逐漸暴露。內(nèi)部會計控制制度組織不健全。甚至有些管理者為謀求個人或企業(yè)集體的利益而不擇手段，弄虛作假、篡改帳目，無視會計法律法規(guī)的存在，有章不循、執(zhí)法不嚴(yán)，使會計控制制度失去了剛性和嚴(yán)肅性。有相當(dāng)一部分管理者認(rèn)為內(nèi)部控制，就是一堆堆的手冊、文件和制度等，有些企業(yè)甚至未建立相應(yīng)的內(nèi)部會計控制制度，更為嚴(yán)重的是一些公司有章不循，有制不依，使內(nèi)部控制流于形式，只是將已建立的一套內(nèi)部會計控制制度“寫在紙上，貼在墻上”就算完事，至于是否得到實施，從不過問。一、我國企業(yè)內(nèi)部會計控制存在的問題（一）企業(yè)管理層對內(nèi)部會計控制認(rèn)識不足我國企業(yè)內(nèi)部會計控制的基礎(chǔ)十分薄弱。通過全方位建立過程控制體系、描述關(guān)鍵控制點和以流程形式直觀表達生產(chǎn)經(jīng)營業(yè)務(wù)過程而形成的管理規(guī)范?，F(xiàn)代化企業(yè)要實現(xiàn)現(xiàn)代化的管理，必須要明確企業(yè)內(nèi)部控制的目標(biāo)，特別是內(nèi)部會計控制目標(biāo)。s enterprises are equipped with an internal audit department, but some enterprises to the internal audit department in the Ministry of finance, and the internal audit is one of the most important is the audit of financial information, and seriously damaged the independence of the internal audit department, so it cannot give full play should be some of the functions of, lead to some managers of the enterprise leadership supervision loopholes accepting small and mediumsized enterprise internal control management level is low First, there is no scientific management production management: part of small and mediumsized enterprises in the internal control system has limitations, and does not penetrate into every department of the enterprise, enterprise internal control order appeared the state of disorder, there is no standardized production management system, greatly hindered the operational efficiency of the enterprise, the most important characteristics of small and mediumsized enterprises are family business, there is a relationship between managers and employees or friends, which is very detrimental to the management of addition, small and medium enterprises tend to ignore the staff39。Nowadays, more and more small and mediumsized enterprises emerging in the market, every small and medium enterprises will exist in internal control, internal control system is conducive to small and mediumsized enterprises gain a firm foothold in the market economy, causes the enterprise to better , that can not be optimistic, some small and mediumsized enterprise internal control is not perfect, in the market to survive very difficult, is not conducive to the development of small and mediumsized , it is imperative to research of small and mediumsized enterprise internal control, to the small and mediumsized enterprise internal control the emergence of problems are Characteristics of small and medium enterprises With the improvement of the market economy, the small and mediumsized enterprises in our country have established the internal control establish an effective internal system is helpful to achieve business objectives, to ensure the integrity of assets, to ensure the authenticity of accounting our country, the majority of small and mediumsized enterprises are private enterprises, the attitude of the person in charge of the enterprise determines its importance to the internal control system of small and medium addition, small and medium enterprises in our country are small, small scale, the staff management mechanism is not internal control principles of small and medium enterprises 21 effectiveness principle of the enterprise responsible person must pay attention to the implementation of internal control system, internal control system to monitor the effective implementation of the enterprise, otherwise perfect internal control is only in the form each contain the principle of enterprise using the method of cross examination, to allow employees to check each other work for or a work by two and more than two people together to plete, so as to prevent the emergence of problems existing in the internal control of small and medium sized enterprises 31 small and mediumsized enterprise internal control system is not perfect Now, although the small and mediumsized enterprises in the internal control system, but the internal control system is not is mainly reflected in the following three aspects: first, the phenomenon of accounting information distortion exists in small and medium some small and mediumsized enterprises did not establish a reasonable evaluation system and reward and punishment system, thus greatly reducing the staff in the implementation of internal control system of addition, most of the small and mediumsized enterprise leadership in order to achieve tax evasion, cosmetic results, directs accounting personnel to cook the to confusion in accounting, accounting information distorti