《内部会计控制规范——基本规范(试行)的发布,对规范会计核算行为,真实、完整地反映各单位的财务状况、经营成果和现金流量,提高会计信息的质量,加快实现会计同国际接轨具有深远意义。本文试就贯彻实施该规范谈一点粗浅的看法,以求抛砖引玉。一、实行《内部会计控制规范》是深入贯彻实施新《会计法》的需要保证会计资料真实、完整,是新《会计法》的灵魂和核心,而《内部会计控制规范》是保证会计资料真实、完整的基础。新《会计法》第一章明确规定,单位负责人对本单位的会计工作和会 “The promulgation of the internal accounting control norms - the basic norms (for trial implementation), on the norms of accounting behavior, a true and complete reflection of the financial position of each unit, operating results and cash flow, improve the quality of accounting information to speed up the realization of accounting with international standards Has far-reaching significance. This article tries to talk about the implementation of the norms talk a little superficial view, in order to initiate. First, the implementation of ”Internal Accounting Control“ is the need to thoroughly implement the new ”Accounting Law“ to ensure that the accounting information is true and complete, is the soul and core of the new ”Accounting Law“, and ”Internal Accounting Control Code“ is to ensure that the accounting information is true , Complete basis. The new ”Accounting Law," Chapter I clearly stipulates that the unit responsible for the unit’s accounting work and will