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该文主要以《会计法》的贯彻执行为依据,谈了内部会计控制的形成和发展以及加强内部会计控制的必要性,从货币资金的安全运转、存货的管理、对外投资、固定资产的管理、日常经济活动的管理几方面阐述了内部会计控制需要加强的观点,内部会计控制应遵循的原则与局限性,由此从七个方面提出了单位设计制定内部会计控制制度的着眼点。
This paper mainly based on the implementation of Accounting Law, discusses the formation and development of internal accounting control and the necessity of strengthening internal accounting control. From the safe operation of monetary funds, the management of inventory, the overseas investment and the management of fixed assets , The management of daily economic activities, several aspects of the internal accounting control needs to be strengthened, the internal accounting control should follow the principles and limitations, thus proposed from seven aspects of the unit design and formulation of internal accounting control system focus.