内部会计控制,就是指为了保证财产的安全和会计资料正确可靠而建立的控制。这种控制制度体现在各单位在处理一切经济业务时,在程序上必须由两个以上的部门共同负责,以起到相互制约,相互核对,以防止作弊行为和国家财产流失的发生。笔者这里仅就通过对基层单位支出业务的内部审计 Internal accounting control refers to the control established to ensure the safety of property and the correct and reliable accounting information. This control system is reflected in the fact that when dealing with all economic activities, each unit must be jointly responsible by two or more departments in a procedural process so as to exercise mutual checks and mutual checks so as to prevent cheating and the loss of state property. The author here only through the internal audit of the basic unit of expenditure business