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内部会计控制是促使企业经济运行和财务状况持续、稳定、健康发展的可靠保证,也是进一步提升企业经济运行质量和改善财务状况的基础性工作。建立健全有效的内部会计控制有利于规范单位会计行为,保证会计资料真实、完整；有利于堵塞漏洞,消除隐患,防止并及时发现问题、纠正错误及舞弊行为,保护单位资产的安全、完整；有利于确保国家法律、法规和单位内部规章制度的贯彻执行。在我国,小企业数量众多,占工业企业法人总数的近95%,其最终产品和服务的价值占全国国内生产总值的近50%,对
Internal accounting control is a reliable guarantee for sustained, stable and healthy development of the enterprise’s economic operation and financial status. It is also a basic work for further enhancing the quality of the enterprise’s economic operation and improving the financial status. The establishment of a sound and effective internal accounting control is conducive to standardize the accounting behavior of the unit to ensure that the accounting information is true and complete; help to plug the loopholes, eliminate hidden dangers, prevent and timely detect problems, correct mistakes and frauds and protect the safety and integrity of the unit assets; Which will help to ensure the implementation of the national laws and regulations as well as the internal rules and regulations of the units. In our country, a large number of small enterprises, accounting for nearly 95% of the total number of industrial enterprises, the value of their final products and services accounts for nearly 50% of the national GDP,