浅谈内部会计控制制度

On Internal Accounting Control System

归纳总结了会计控制的要素,建立健全内部会计控制制度的必要性,内部会计控制制度的基本内容和要求,以及建立健全内部会计控制制度的目标及原则。

The paper summarizes the elements of internal accounting control, discusses the necessity of establishing sound internal accounting system, its contents and requirements as well as the target and pricinple of it.