新形势下加强单位内部会计控制的几点认识

文章分析了国内外单位内部会计控制的现状,通过立法进行规范在各国已受到普遍重视,提出单位建立健全内部会计控制的必要性及设立内部会计控制的重点,强调内部会计控制的关键在于执行。根据国际国内的形势,需要社会各界共同重视,努力营造一个法制化、规范化的发展环境。

Several Understandings on Strengthening the Internal Accounting Control System in Institutes to Meet the New Requirements

The paper analyses the current situations of the internal accounting control system in the institutes home and abroad, since the legislation system is commonly recognized in the regulations all over the world. Then the paper puts forward with the establishment and perfection of the internal accounting control system and the key points for setting up the system, and indicates the importance of the implementation in the process. It concludes that it should be attached importance to strive for building a legislative,standardization society to meet the new requirements in the international and domestic situations.