新的《会计法》第27条规定:“各单位应当建立、健全本单位内部会计监督制度”。这是对各单位建立内部会计监督制度问题作出的原则性规定。把建立、健全单位内部会计监督制度写入《会计法》,是这次《会计法》修订后增加的一项新内容,这充分表明单位内部会计监督 The new “Accounting Law” Article 27 states: “All units should establish and improve their own internal accounting supervision system ”. This is a principled provision on the establishment of an internal accounting supervision system of all units. The establishment of a sound accounting unit within the system of accounting supervision into the “Accounting Law” is the “Accounting Law” added a new amendment, which fully demonstrates that the unit internal accounting supervision