浅析内部会计控制

On Internal Accounting Control

目前,我国的内部会计控制现状不是很理想。至2005年底,财政部先后发布了6部试行的《内部会计控制规范》。文中从四个角度谈了对目前试行的《内部会计控制规范—基本规范》的思考。

At present, the status quo of internal accounting countrol of our country is not good, By the end of 2005, ministry of finance has issued 6 trying “internal accounting control regulation”. This paper focuses on the basic regulations of internal accounting contrd regulations from 4 angles.