摘要
内部会计控制作为强化单位内部管理的重要手段和方法越来越受到社会和专业各界的关注。不同的单位其经营方式、规模、组织机构等各不相同，内部会计控制的建立必然存在多样性、复杂性。基于内部会计控制的五大原则，应力求规范单位会计行为、保护单位资产的安全完整、确保国家有关法律法规及规章制度的贯彻执行。
As an important means of enhancing internal management, internal accounting control are drawing more and more attention from the society and the related departments. Since different units vary in operation mode, size, and organization, the establishment of internal accounting control will inevitably encounter diversity and complexity. In obedience to the five major principles in internal accounting control, targeted units are required to regulate accounting operation, protect the entirety of assets, and guarantee the implementation of the relevant national laws and regulations.
出处
《彭城职业大学学报》
2004年第6期54-56,共3页
Journal of Pengcheng Vocational University
