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内部会计控制是由组织的计划和直接与保障资产和财务记录的可靠性相关的所有方法和程序组成。财政部《内部会计控制规范——基本规范》指出:“内部会计控制是指单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。”
Internal accounting controls are comprised of the organization’s plans and all the methods and procedures directly related to the reliability of assets and financial records. The Internal Control Accounting Standard of the Ministry of Finance pointed out: “Internal accounting control refers to the establishment and implementation of internal accounting control in order to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws and regulations and rules and regulations A series of control methods, measures and procedures. ”