Through the Real Estate Development Co., Ltd. Shandong Xinlei accounting and financial management conducted an actual survey, formed a general part of this article. With the rapid economic development, the arrival of knowledge-based economy has greatly improved the social productive forces, but also to bring unlimited business opportunities for development. How to survival of the fittest competition in the market to achieve the rapid expansion of business scale and economic benefits of rapid growth, in addition to select risk, profitability and strong investment projects and the use of advanced science and technology, strengthening enterprise's internal accounting control is the key. A better understanding of internal accounting control of the enterprises to strengthen management,The importance of improving operational efficiency, build internal accounting control system is a new "Accounting Law", "internal accounting control practices --- the basic specification (Trial)" and other regulations, one of the important tasks put forward by enterprises, but also to adapt to the new competitive business situation, the urgent need to guard against operational risks. Construction of internal accounting control system and the need for internal accounting control objectives, contents, methods and other issues in-depth study to analyze its problems and causes, and thus targeted to propose specific measures are sound.
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