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所谓内部会计控制,是指单位为提高会计信息质量,保护资产的安全、完整,确保有关法律、法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。建立、健全单位内部控制制度并保证其有效实施,是单位管理当局的责任。内部会计控制在单位内部控制中居于核心地位,加强内部会计控制,尤为重要。
The so-called internal accounting control refers to a series of control methods, measures and procedures formulated and implemented by the unit to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws, regulations and rules and regulations. Establishing and perfecting the internal control system of the unit and ensuring its effective implementation are the responsibilities of the unit management. Internal accounting control in the internal control of the unit in a central position to strengthen internal accounting controls, is particularly important.