会计内部监督与内部控制

Accountancy Inner Supervision and Inner Control

为贯彻国家政策,适应市场竞争,企业必须建立符合实际的内部会计控制制度。经常进行监督、检查,是确保有效控制的关键。

For carrying out the national policy and accustomed to the market competition, every company must set up the internal accounting control systems corresponding to the actuality. The key of assuring the effect of the control is to supervise and check often.