With the development of science technology and economy,the internal control system of accounting in enterprises is facing with the new challenges and opportunities. The application of internal control system in enterprise was used as starting point, which analyzed the problem of internal control system in the enterprise and put forward some appropriate measures for improvement.%随着科技、经济的不断发展，企业中存在的会计内控制度面临了许多新的挑战和机遇。从会计内控制度在企业中的应用作为出发点，详细分析在企业会计内控制度中存在的问题，并提出适当的改进措施。
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