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会计管理、会计控制与会计监督在“会计管理”概念在理论和实务中,根据情况不同会融合与分开,会计管理、会计控制和会计监督三个概念有相同的基础与核心价值,但是三者的标准和目标又各不相同,在管理控制和内部控制的研究下,会计管理、会计控制和会计监督逐渐延伸融合,三者都是构成内部控制的主要部分,它们共同的基础与核心是会计的中心系统,本文主要探讨会计管理、会计控制、会计监督与内部控制的关系。
Accounting management, accounting control and accounting supervision In the “accounting management” concept in theory and practice, according to the situation will be different integration and separation of accounting management, accounting control and accounting supervision of the three concepts have the same basic and core values, but The standards and objectives of the three are different from each other. With the study of management control and internal control, accounting management, accounting control and accounting supervision gradually extend and converge. All three are the major components of internal control and have their common foundation and core Is the central system of accounting. This article mainly discusses the relationship between accounting management, accounting control, accounting supervision and internal control.