按照会计系统内控制度的构建原则，笔者认为金融会计系统内控制度应由以下四个不同功能构成：（一）会计机构和岗位设置控制。是指会计系统从机构设置就具有一定的防护性控制功能。具体措施可从以下两方面入手：第一，职责权限的划分。按照内控机制全面性、及时性、有效性、审 According to the principle of constructing the internal control system of the accounting system, the author believes that the internal control system of the financial accounting system should be composed of the following four different functions: (1) The accounting institution and the position setting control. Refers to the accounting system set from the agency has a certain degree of protective control. Specific measures can be started from the following two aspects: First, the division of responsibilities authority. In accordance with the overall internal control mechanism, timeliness, effectiveness, trial