摘要
《内部会计控制规范》是解决当前一些单位内部管理松弛、控制弱化的重要举措。但是该规范对内部控制的界定过窄 ,没有很好地体现出内部会计控制和内部管理控制不断融合的趋势 ,没有将内部审计作为重要的内部控制内容 ,没有站在实现企业目标的高度上来把握内部控制的内涵 ,这些不足之处将会影响《内部会计控制规范》的贯彻执行。因此 ,从长远来看 ,从与国际接轨考虑 ,《内部会计控制规范》定位为内部控制更具有科学性 ;应将内部审计作为重要的内部控制内容 ;
Rule of the Internal Accounting Control is now an important measure to resolve internal management laxity and internal control infirmness in many units. But Rule of the Internal Accounting Control is so confined to define internal control that it cannot embody the syncretic trend of internal accounting control and internal management control, that it doesn't look internal auditing as the important control way. And it doesn't take enterprise object into account. The issues listed above will bring bad influence to enforce Rule of the Internal Accounting Control. So, for a long time, it will be more scientific for Rule of the Internal Accounting Control to define control as internal control, not internal accounting control. Internal auditing should be the important content of Rule of the Internal Accounting Control. And we should take enterprise object into account.
出处
《武汉大学学报（哲学社会科学版）》
北大核心
2002年第4期413-419,共7页
Wuhan University Journal：Philosophy & Social Science
