一内部会计控制的分类(一)组织结构控制按照不相容职务相分离的原则,科学划分企业内部各部门的职责权限,形成相互制衡机制。不相容职务主要包括授权批准、业务主办、会计记录、财产保管、稽核检查等职务。确保资产保管与会计核算相分离、经营责权与会计责任相分离、授权与执行 A classification of internal accounting control (A) Control of organizational structure In accordance with the principle of separation of incompatible positions, the division of powers within the enterprise scientifically authority, the formation of checks and balances mechanism. Incompatible duties mainly include authorization approval, business hosting, accounting records, property custody, audit checks and other positions. Ensuring the separation of asset custody and accounting, the separation of management responsibilities and accounting responsibilities, the authorization and enforcement