对加强内部管理控制建设的思考

Thinking about Strengthening the Construction of Internal Management Control

财政部就内部会计控制问题印发了两个基本规范。规范特别强调我国当前内部控制的建设,应该以内部会计控制为主、同时兼顾与会计相关的控制。结合两个基本规范的规定,笔者认为,我国当前内部控制的建设,应该加强内部管理控制的建设,并将内部会计控制与内部管理控制有机结合起来。

Ministry of finance issued two basic standards about the internal accounting control.The standards emphasis especially that the construction of internal control in china should consider mainly about internal accounting control,and pay attention to the control related to accounting at the same time.In accordance with the two basic standards,the writers think that if we want to make the construction of internal control advanced,we should strengthen the construction of internal management control,and combine internal accounting control with internal management control as an organic whole.