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为了促进各单位的内部会计控制建设，加强内部会计监督，财政部近期制定并下发了《内部会计控制规范———基本规范（试行）》和《内部会计控制规范———货币资金（试行）》。《内部会计控制规范———基本规范（试行）》强调，内部会计控制应当约束单位内部涉及会计工作的所
In order to promote the construction of internal accounting control of all units and strengthen internal accounting supervision, the Ministry of Finance recently formulated and promulgated the “Internal Accounting Control Standard --- Basic Standard (Trial Implementation)” and “Internal Accounting Control Standard --- Monetary Fund ) ”. “Internal accounting control norms --- the basic norms (for trial)” stressed that the internal accounting controls should be subject to internal accounting units involved in accounting work