Second, main issues of internal control of corporate accountingAccounting information is distortedAccounting information can not truly reflect its effective economic activity, and it brings undesirable phenomena to administrators. Inadequate accounting information, insufficient disclosure, and insufficient real effects of disclosure. Accounting processing is lacking consistency and consistency. There are some companies whose quality is not high and there are many accounting fraud. There are artificially fake accounting facts, fake account diffusion, accounting data changes, true and false account settings, cost concentration, income concealment or fake reports. And serious problems such as profit, serious distortion of accounting information, indefinite asset details, unclear property rights, unrealistic bills and obligations.Insufficient risk recognitionEnterprise managers cannot fully understand the lack of compliance and the phenomenon of compliance violations and compliance violations is very remarkable. Some companies do not pay enough attention to establish a corporate internal control system. The implementation and inspection of internal accounting management systems are limited to the scope and scope of audit and lack integrity and comprehensibility. Gender and rationality, the internal control system is incomplete or related content is reasonable, but there is generally no effective scientific and rational management. However, most of them are written on paper and stuck to the wall, and there is a major problem with the implementation of the system.