什么是会计控制?会计控制一般是指管理者和会计部门,运用会计的一系列方法、手段,对企业乃至社会的资金运动过程进行调节,使之获得最大效益的活动。会计控制作为一个完整的控制系统,应由四个基本要素组成,即控制的主体,控制的对象,控制的方法和控制的目标。会计控制的主体。是指控制活动的执行者,包括管理者以及参与控制的会计部门。实际上,无论是企业的经济活动,还是整个社会的经济活动,都离不开各级管理部门和会计部门的约束和调节。会计控制的对象。是一切能够用货币计量的经济活动。在商品经济的条件下,会计控制的内容和范围极其广泛,几乎包括经济活动的各个阶段和各个方面,从而使会计控制在整个经济控制体系中占有重要的地位。会计控制的方法。包括会计核算、分析和检查的 What is accounting control? Accounting control generally refers to managers and accounting departments, using a series of methods and means of accounting, to regulate the movement process of the company and even the society’s capital so that it can get the most effective activities. As a complete control system, accounting control should be composed of four basic elements, namely the main body of control, the object of control, the method of control and the goal of control. The main body of accounting control. Refers to the executors of control activities, including managers and accounting departments involved in control. In fact, both the economic activities of enterprises and the economic activities of the entire society cannot be separated from the constraints and adjustments of the management departments and accounting departments at all levels. The object of accounting control. It is all economic activity that can be measured in currency. Under the conditions of commodity economy, the content and scope of accounting control are extremely extensive, including almost all stages and aspects of economic activities, so that accounting control plays an important role in the entire economic control system. Accounting control methods. Including accounting, analysis and inspection