单位内部会计控制方法选用及对会计行为的约束

Selection of Methods to Control Accounting and Constraint on Accounting Behaviour

近年来,我国多次修订企业会计准则以适应新形势、新问题、新的经济活动核算需要;面对这些新问题,必须加强单位内部控制,科学选用控制方法,进而约束会计行为提高会计信息质量。本文结合单位会计业务工作实际进行有益探讨,以达到交流与促进之目的。

In the past few years,our country has repeatedly revised the accounting rorms in enter- prises so as to satisfy the demaned of new situatious, new problems and new economic activities facing the new problems, we Must strengthen the in ternal control of the enterprise and select control ways scientifically so that accounting behavious can be constrained and accounting information quality may be improved.