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内部会计管理控制是保证一个单位经营活动有效进行,保证资产安全和完整,保证会计资料真实合法完整的政策和程序,是各单位根据国家会计法律、法规规章和制度的规定,结合本单位经营管理和业务管理的特点和要求而制定的旨在规范单位内部会计管理活动的制度和办法。它应贯穿于单位经济活动的各个方面。在单位内部的职责分工、责任制度、财务会计制度和财产物资管理制度等有关管理制度中,都要具体体现出内部会计管理制度的要求。
Internal accounting management control is to ensure that an entity’s business activities to effectively carry out, to ensure the safety and integrity of assets, to ensure that accounting information is true and complete legal policies and procedures, each unit in accordance with national accounting laws, regulations and rules, combined with the unit management And business management features and requirements of the system designed to regulate internal accounting management activities of the system and approach. It should run through all aspects of the economic activity of the unit. In the unit internal division of responsibilities, responsibility system, financial accounting system and property management system and other related materials, should reflect the internal accounting management system requirements.