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内部会计控制的实施主体是单位相关部门管理者,依据就是国家财务会计法律法规的规定,需要注意的控制条件是会计控制必须符合控制单位生产、管理的特点,主要控制对象就是财产物资,并保证其完整、安全。内部会计控制的范围内部控制的范围直接涉及各种具体会计事项。一、内部会计控制(一)会计组织控制会计组织控制包括会计机构与基础工作组织控制:会计机构组织:存在于会计机构之中,它是单位根据财务会计业务及其联系,对会计人员进行合理业务分配之后所形
The main body of the implementation of internal accounting control is the manager of relevant department of the unit. Based on the provisions of laws and regulations of the state finance and accounting, the control conditions that need attention are that the accounting control must conform to the characteristics of production and management of the control unit. The main control object is the property and material It’s complete and safe. The scope of internal accounting control The scope of internal control directly involves a variety of specific accounting matters. I. Internal Accounting Control (I) Control of Accounting Organization Control of accounting organization includes the control of accounting organ and basic working organization: Accounting organ organization: exists in accounting organ. It is the unit that makes accounting staff reasonable according to the financial accounting business and its relation Business after the allocation of shape