日前，财政部发布了《内部会计控制规范——基本规范 (试行 )》和《内部会计控制规范——货币资金 (试行 )》，适用范围为公司、企事业单位、国家机关、社会团体和其他经济组织。该规范以单位内部控制为主，同时兼顾与会计相关的控制，这是我国第一次形成和出台的内控框架。 　 Recently, the Ministry of Finance promulgated the “Standard for Internal Accounting Control - Basic Standards (Trial)” and “Standard for Internal Accounting Control - Monetary Fund (Trial)”, which are applicable to companies, enterprises and public institutions, state agencies, social organizations and others Economic organizations. The standard internal control unit-based, taking into account accounting-related controls, which is the first time in our country formed and introduced the internal control framework.