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为了促进各单位的内部会计控制建设，加强内部会计监督；财政部制定并下发了《内部会计控制规范──基本规范（试行）》和《内部会计控制规范──货币资金（试行）》。上述规范以单位内部会计控制为主，同时兼顾与会计相关的控制。 《内部会计控制视范──基本规范（试行）》强
In order to promote the construction of internal accounting controls of various units and strengthen internal accounting supervision, the Ministry of Finance formulated and issued the Internal Accounting Control Standard - Basic Specifications (Trial Implementation) and Internal Accounting Control Regulations - Monetary Fund (Trial Implementation). The above norms are mainly internal accounting controls in the unit, taking into account accounting-related control. “Internal Accounting Control Panel - Basic Specifications (Trial)” Strong