当前我国经济正处在从平稳运行转入稳定增长的时期,真实、完整的会计信息对维护市场经济秩序和促进社会经济的发展尤为重要。然而,在我国现实经济生活中,一些企、事业单位会计信息严重失真,各种违法舞弊事件纷纷上演,在很大的程度上是由于没有健全的内部会计控制制度或者内部会计控制制度没有得到很好的实施造成的。内部会计控制是内部控制的一部分,是把内部控制与财务会计有效结合起来的一种制度,是单位为 At present, China’s economy is in a transition from steady operation to steady growth. Real and complete accounting information is particularly important for maintaining market economic order and promoting social and economic development. However, in our real economic life, the accounting information of some enterprises and public institutions is seriously distorted and all kinds of illegal and fraudulent activities are staged in large part due to the lack of a sound internal accounting control system or internal accounting control system. Good implementation caused. Internal accounting control is part of internal control, internal control and financial accounting is an effective combination of system is the unit of