随看我国改革开放的深入和现代企业制度的不断发展,公司治理结构对企业而言变得越来越重要,而内部会计控制则是完善公司治理结构的具体制度和程序。为建立适应我国经济发展要求的内部会计控制规范体系,财政部于2001年6月22日陆续发布了 With the deepening of China's reform and opening up and the continuous development of the modern enterprise system, the corporate governance structure has become more and more important to the enterprise, while the internal accounting control is the specific system and procedure for improving the corporate governance structure. In order to establish a system of internal accounting controls that meets the requirements of China's economic development, the Ministry of Finance announced on June 22, 2001