贯彻《会计法》 加强内部会计控制

Carrying out Accounting law and Strengthening Inner Control of Accounting

有效的内部会计控制是保证企事业单位经济活动规范运行的基本措施。然而 ,由于受到各种因素的影响 ,在内部会计控制的建设方面还存在很多问题。 2 0 0 0年 7月 1日起实行的《中华人民共和国会计法》规定 ,“各单位应当建立、健全本单位内部会计监督制度” ,并对此做了具体要求 ,这将为内部控制制度的完善提供法律支持和保障。

Effective inner Control of accounting is an essential measure to guarantee the sandard move of enterprises,but influencedby different factors,in any problems exist in the constraction of inner control of accounting.The Accounting law of people's Republic of china,which was put into effect on July 1,2000,stipulates,\!each unit is supposed to establish and perfect the control system of its inner accounting\',and demands some specific points.This will provide the support and guarantee of law for the improvement of the system of immer control.