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内部控制制度按其控制的范围和控制的手段,可基本上划分为可两大类:一类称为内部会计控制,内部会计控制主要运用会计的手段以及其它与会计相关的方法对财务会计系统所进行的控制;另一类称为内部管理控制,采用会计以外的方法对管理系统进行控制,便是内部管理控制。文章分别阐述了他们的内容及地位并描述了内部控制制度的内容。
According to the scope of its control and the means of control, the internal control system can be basically divided into two categories: one is the internal accounting control, the internal accounting control is mainly the use of accounting instruments and other accounting-related methods on the financial and accounting system The other is called internal management control, the use of accounting methods other than to control the management system, is the internal management control. The article separately states their content and status and describes the content of the internal control system.