新修订的《会计法》对内部控制的建设作出了法律规定,最近财政部又发布了《内部会计控制基本规范》,这些有力措施对解决我国会计工作中存在的现实问题及维护社会主义市场经济秩序具有重大意义。因此,从理论和实践的结合上,加紧对内部控制的研究是当务之急。我国的《独立审计准则》 The newly revised Accounting Law has laid down the legal requirements for the construction of internal control. Recently, the Ministry of Finance also promulgated the “Basic Norms for Internal Accounting Control”. These powerful measures are of great importance in resolving the real problems existing in accounting work in our country and in safeguarding the socialist market economy Order is of great significance. Therefore, from a combination of theory and practice, it is imperative to intensify the research on internal control. China's “Independent Auditing Standards”