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新《会计法》第四章第二十七条明确规定:“各单位应当建立、健全本单位内部会计监督制度”。并且从四个方面对制度的建立、健全提出具体要求。新《会计法》中的本单位内部会计监督制度本质上就是内部控制制度。在此国家以法律的形式对各单位内部控制制度工作做出强制性的规定。
Article 27 of Chapter IV of the new Accounting Law clearly stipulates: “All units shall establish and improve their own internal accounting supervision system.” And from four aspects of the establishment of the system, improve the specific requirements. The internal accounting supervision system of this unit in the new Accounting Law is essentially an internal control system. In this country, the work of the internal control system of each unit is made mandatory by law.