摘要
随着我国市场经济体制的建立和逐步完善,会计控制的内容和含义也在逐步发展,需要对内部会计控制给予新的界定和完善。
With the establishment and improvement of the Chinese market economic system, the content and meaning of accounting control are being developed progressively. It is necessary to redefine and improve the interior accounting control.