美国注册会计师协会(AICPA)的审计程序委员会在1958年发布的《审计程序第29号》中首次明确定义了会计控制的概念,“会计控制是由组织计划和所有保护资产、保护会计记录可靠性或与此有关的方法和程序构成。”经过40多年的发展,会计控制历经保护性控制,指导性控制,正在朝效益性控制发展,并且在信息集成环境中促生了一种新的会计控制理念和方法,即会计实时控制,它强调财务信息在实时采 The AICPA’s Audit Procedure Committee for the first time clearly defined the concept of accounting control in Audit Procedure No. 29 published in 1958. “Accounting control is organized and organized by the organization to protect all assets and to maintain reliable accounting records Or methods and procedures related to them. ”After more than 40 years of development, accounting controls have evolved toward efficiency controls through protective control and direction control, and have created a new Accounting control concepts and methods, that is, accounting real-time control, which emphasizes the real-time mining of financial information