论文部分内容阅读
加强部队单位内部会计控制要树立科学的理念,强化内部会计控制人人平等的思想,突出其优先地位,规范内部岗位控制;协调好外部监管与内部控制关系,注重发挥外部会计监管作用,强化内部会计监督控制职能;建立健全单位内部会计控制体系,规范控制的方式,健全控制措施,突出控制重点。
To strengthen the internal accounting control in the units of the armed forces, it is necessary to establish a scientific concept, reinforce the internal accounting principle of controlling the equality of all people, highlight their priority and regulate the control of internal positions; coordinate the relationship between external supervision and internal control, pay attention to giving play to the role of external accounting supervision and internal control Accounting supervision and control functions; establish and improve the unit’s internal accounting control system, standardize the control methods, improve control measures, stress control.