稽核制度是单位会计机构内部设专人对会计核算工作和经济活动进行稽查、复核,以纠正错误、防止弊端、提高会计核算质量、加强会计监督的工作制度。稽核制度是单位财务会计制度中不可缺少的。首先,这是国家财会法规明确规定的《中华人民共和国会计法》第21条规定:“会计机构内部应当建立稽核制度。”其次,稽核制度是现代企业制度管理科学化的要求,它不仅源于会计史中内部牵制的传统管理,还形成了企业内部控制制度在会计机构内部的行之有效的应用。第三,稽 The auditing system is a system of internal auditing and auditing of accounting work and economic activities by specialized personnel within the accounting department to correct mistakes, prevent malpractices, improve accounting quality and strengthen accounting supervision. Auditing system is the unit of financial accounting system indispensable. First of all, Article 21 of the “Accounting Law of the People’s Republic of China” clearly stipulated in the Accounting Regulations of the State stipulates: “Auditing systems should be established within accounting institutions.” Second, the auditing system is a requirement for the scientific management of modern enterprise systems. From the internal management of accounting history of the traditional management, but also the formation of an enterprise internal control system within the accounting department effective application. Third, Ji