《内部会计控制规范》作为《会计法》的配套规章 ,对规范会计核算行为 ,真实、完整地反映各单位的财务状况、提高会计信息的质量 ,促进海事事业健康发展具有深远意义。本文结合江苏省地方海事系统业务特点和内部会计控制制度的现状 ,对建立本系统内部会计控制体系进行粗浅的探讨和思考。 The “Internal Accounting Control Regulations” as the “Accounting Law” supporting regulations, to regulate accounting practices, a true and complete reflection of the financial status of each unit, improve the quality of accounting information, promote the healthy development of maritime industry has far-reaching significance. Based on the characteristics of the local maritime system in Jiangsu Province and the status quo of the internal accounting control system, this paper discusses and thinks about the establishment of the internal accounting control system of this system.