我国新颁布的《会计法》明确要求各单位应建立健全本单位内部会计监督制度,这是保证会计有效发挥其应有作用的重要举措,而作为会计监督重要基础的内部控制,特别是与会计监督直接相关的内部会计控制又是会计控制得以最终实现的前提。为了使会计内部控制得以有效实施,目前应加强 The newly promulgated Accounting Law in our country explicitly requires that all units should establish and improve the internal accounting supervision system of their own units. This is an important measure to ensure that accounting effectively plays its due role. However, as an important foundation of accounting supervision, internal control, especially with accounting It is the prerequisite to supervise the internal accounting control that is directly related to the ultimate realization of accounting control. In order to effectively implement the internal control of accounting, the current should be strengthened