误区一:财政部发布的《内部会计控制规范——试行》是指导性的制度,企业会计内控是企业内部的管理事务,不一定严格执行规范会计内控最根本的目的在于规范会计行为,保证会计信息的真实完整。会计内控制度是对会计信息产生过程的控制,它不仅是企业内部的管理事 Misunderstanding 1: The Ministry of Finance released the “Internal Accounting Control Standard - Trial” is a guiding system, corporate accounting internal control is the internal management of the enterprise, not necessarily strictly enforce the most fundamental purpose of accounting standardization is to regulate accounting practices, accounting assurance The information is true and complete. Accounting control system is the accounting information generation process control, it is not only the internal management of the enterprise