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《中华人民共和国会计法》明确规定,“各单位应当建立、健全本单位内部会计监督制度。”其实质内容是建立内部会计控制制度。内部控制理论从20世纪四十年代开始,经历了一个不断发展、不断完善的进程,先后经过了内部牵制、内部控制制度、内部控制结构、内部控制整体框架阶段,逐步演进到目前相对成熟的理论与实践。我国自八、九十年代开始深入研究企业内部控制制度,众多专家、学者和实务工作者为
The Accounting Law of the People’s Republic of China clearly stipulates that “all units shall establish and improve the internal accounting supervision system of their own units.” Its essence is to establish an internal accounting control system. Since the 1940s, the internal control theory has undergone a process of continuous development and continuous improvement. It gradually passed through the stages of internal control, internal control system, internal control structure and internal control and gradually evolved into the relatively mature theory And practice. Since the 1980s and 1990s, China has studied in depth the internal control system of enterprises. Many experts, scholars and practitioners