论文部分内容阅读
建立健全单位内部会计监督制度是实施会计监督的第一步 ,它由一系列内部控制环节组成。良好的内部控制制度的建立和有效实施是科学、高效提高单位管理水平的有力手段。
Establishing and improving the internal accounting supervision system of the unit is the first step in the implementation of accounting supervision. It consists of a series of internal control links. The establishment and effective implementation of a sound internal control system is a powerful means of scientifically and effectively raising the unit management level.