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内部财务控制制度是社会经济发展,实现现代化管理的必然要求,是确保资金及资产完整安全的重要手段。建立健全内部财务控制制度,旨在强调以预防为主,通过组织机构的设计和组织内部所采取的有效方法措施,防止错误和舞弊的发生。2000年7月1日起施行的新《会计法》十分重视内部控制问题,第二十七条明确规定:“各单位应当建立、健全本单位内部会计监督制度,单位内部会计监督制度应当符合下列要求:1、记帐人员与经济业务事项和会计事项的审批人员、经办人员、财物保管人员的职责权限应当明确,并相互分离、相互制约;2、重大对外投资、资产处置、资金调度和其他重要经济业务事项的决策和执行的相互监督、相互制约程序应当明确;3、财产清查的范围、期限和组织程序应当明确;4、对会计资料定期进行内部审计的办法和程序应当明确。
The internal financial control system is an inevitable requirement for social and economic development and modern management, and is an important means of ensuring complete and safe capital and assets. The establishment and improvement of the internal financial control system aims at emphasizing prevention as the mainstay and preventing mistakes and fraud through the design of organizational structures and effective methods and measures taken within the organization. The new Accounting Law, which came into force on July 1, 2000, attaches great importance to the issue of internal control. Article 27 clearly stipulates: ”All units shall establish and perfect their own internal accounting supervision system and the internal accounting supervision system of the unit shall comply with The following requirements: 1, accountants and economic and business matters and accounting matters approving officers, handling personnel, property custody staff responsibilities should be clear and separate from each other, mutual restraint; 2, a major foreign investment, asset disposal, capital disbursement And other important economic and business matters of mutual supervision and mutual supervision, mutual restraint procedures should be clear; 3, the scope of property inventory, the deadline and organizational procedures should be clear; 4, regular internal audit of accounting information methods and procedures should be clear.