从一般概念上看,企业内部会计控制是指单位为保证会计信息质量,保护资产的安全、完整,保证有关法律法规和规章制度的执行,提高经营活动的有效性等制定的一系列控制方法、措施的总称。也可以说企业内部会计控制,是现代企业各级管理主体根据财务会计制度规范,对企业的会计及经济 From a general concept point of view, the internal accounting control refers to the unit to ensure the quality of accounting information to protect the safety and integrity of assets, to ensure the implementation of relevant laws and regulations and rules and regulations to improve the effectiveness of business activities to develop a series of control methods, The general term for the measure. Can also be said that the internal accounting control, is the modern enterprise management at all levels in accordance with the rules of the financial accounting system, accounting and the economy