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会计内部控制本质上是直接以企业的资金运动为作用对象,它为资金的合理、有效流动提供了引导和保障功能;而资金的流动既是企业经济活动得以实现的前提,又是企业一切经济活动的最终实现形式。它贯穿于企业经济活动的各个方面和全过程,这也使得会计内部控制贯穿于企业内部控制体系的各个方面和全过程,成为企业内部控制的核心。
Internal control of accounting is essentially the direct use of corporate capital movement as the role of object, which provides a reasonable and effective flow of funds to provide guidance and security functions; and the flow of funds is not only the premise of economic activities to achieve, but also all business activities of enterprises The final realization of the form. It runs through all aspects of the economic activities of enterprises and the whole process, which also makes the internal control of accounting throughout all aspects of the enterprise internal control system and the whole process, as the core of internal control.