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第一章 总 则 第一条 为了促进各单位内部会计控制建设，加强内部会计监督，维护社会主义市场经济秩序，根据《中华人民共和国会计法》（以下简称《会计法》）等法律法规，制定本规范。 第二条 本规范所称内部会计控制是指单位为了提高会计信息质量，保护资产的安全、完整；确
Chapter I General Provisions Article 1 In order to promote the construction of internal accounting controls in various units, strengthen internal accounting supervision and maintain the order of the socialist market economy, according to laws and regulations such as the Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law) specification. Article 2 The internal accounting control referred to in the Rules refers to the unit that in order to improve the quality of accounting information and protect the safety and integrity of assets;