刍议我国内部会计控制规范

Standards for Internal Accounting Controls in China

我国现行内部会计控制规范严格遵循了《会计法》—《基本规范》—《具体规范》三个层次的划分,体系完整;较好地贯彻了内部牵制制度的精神实质,结构合理、一致;规范反映了当今内部控制理论研究的新成果,内容先进;规范紧密结合实践,针对管理控制的薄弱环节提出需要注意的主要方面,在实际工作中具有较强的可操作性。但是,从进一步完善的角度看,最新发布的两个规范《内部会计控制规范—销售与收款(征求意见稿)》和《内部会计控制规范—采购与付款(征求意见稿)》在个别地方尚待改进完善,主要是:1 概念的规范性问题;2 不同规范间的一致性问题;3 表述等其他方面的问题。

Based on 'Accounting Law, that is, Basic Regulations and Specific Regulations', China has drawn up and enacted the complete standards for Internal Accounting Controls. The framework was well regulated and the internal check and balance spirit strictly kept. It also merits notice for the practical purpose of the Internal Accounting Controls. Two latest regulations were recently announced: Standards for Internal Accounting Controls: Sales and Income and Standards for Internal Accounting Controls: Purchases and Payment (both are of preliminary drafts). However, there is room for improvement. It requires modification in the following three areas: the question of the concept of accounting standards, consistency among different regulations, and finally, clarification of certain regulations.