《会计法》规定,各单位应当建立、健全本单位内部会计监督制度。一个单位建立了完善、严密的内部控制制度,并严格加以执行,必然会使单位内部组织科学,职责明确,权限适度,提高效益。反之,如果一个单位没有建立科学、完善的内部控制制度,或者内部控制制度仅仅是挂在墙上、停留在纸上、空喊在口头上,那么必然 Accounting Law stipulates that all units should establish and improve their own internal accounting supervision system. A unit that has established a sound and strict internal control system and strictly implemented it will inevitably make the organization within the unit scientifically defined, with a clear responsibility, a modest degree of authority and increased efficiency. On the other hand, if a unit does not have a scientific and sound internal control system, or if the internal control system simply hangs on the wall, stays on paper, shouts emptyly, then inevitably