每年的四季度是各地会计人员继续教育学习的时间,今年也不例外。今年继续教育必读内容之一是今年六月份由财政部等五部门联合颁发的《企业内部控制基本规范》。近年来浙江省会计人员继续教育每年都有“内控”的内容,但今年正逢由金融风暴席卷全球,使得经济形势非比寻常,学习的感受也非比寻常。今年以来从美国刮过来的寒冷空气把企业“内部控制”刮到 The fourth quarter of each year is accounting for the continuing education of accounting staff time, this year is no exception. One of the mandatory readings for continuing education this year is the “Basic Standard for Enterprise Internal Control” jointly issued by the five departments including the Ministry of Finance in June this year. In recent years, the continual education of accountants in Zhejiang Province has the content of “internal control” every year. However, this year coincides with the global financial crisis that has made the economic situation extraordinary and the learning experience extraordinary. This year the cold air scraped from the United States scrapes the corporate “internal control”