加强和完善上市公司内部会计控制制度,已成为当前理论界和实务界最为关注的话题之一。朱基同志在考察上海国家会计学院时指出:实行社会主义市场经济,需制定“游戏规则”并按“游戏规则”办事,需培养大批高素质的会计人才。“不做假账”是每个会计人员最基本的职业道德和行为准则。研究内部会计控制制度,对于改善我国上市公司内部控制现状,保证会计信息的质量,保护投资者的合法权益并保证资本市场的有效运行有着非常重要的意义。 To strengthen and improve the internal accounting control system of listed companies has become one of the most concerned topics in theory and practice. In his visit to the Shanghai National Accounting Institute, Comrade Zhu Ji pointed out: In implementing the socialist market economy, it is necessary to formulate the “rules of the game” and follow the “rules of the game.” We need to train a large number of highly qualified accounting personnel. “Do not do fake accounts” is the most basic code of ethics and code of conduct for each accountant. Studying the internal accounting control system is very important for improving the internal control status of listed companies in our country, guaranteeing the quality of accounting information, protecting the legitimate rights and interests of investors and ensuring the effective operation of capital market.