内部会计监督制度

试论高等学校内部会计监督制度的建立健全

Setting up and Perfecting Accounting Supervision System in Institutions of Higher Learning

谈单位内部会计监督制度的建立健全

On to Establish and Strengthen the Inner Accounting Control System

因此，完善单位内部会计监督制度则尤为重要。

Therefore it is of great significance to improve the internal accounting supervision system .

建立健全高校内部会计监督制度

Perfect University Inner Supervisory System of Accounting

加强内部会计监督制度建设欧美等国公司内部监督机制对我国的启示

On the Company 's Internal Supervision System

本文结合自身对内部会计监督制度的认识，对企业内部会计制度的加强和完善进行进一步的讨论。

The paper makes a further study of how to strengthen enterprise interior accounting system .

本文拟通过建立健全高校内部会计监督制度的必要性及途径来谈高校的内部会计监督制度。

This paper aims to discuss university inner supervisory system of accounting by showing the necessity and approaches of its establishment .

论述了内部会计监督制度的内容，提出了保证会计监督制度执行的措施。

The paper discussed the substances of inner accounting control system , put forward measures to ensure carrying out of the control system .

传统的内部会计监督制度发生了重大变化，社会会计监督机制得以确立，国家实施会计监督的体制得到加强，并使微观层次上的会计监督与宏观层次上的会计监督实现了有机结合。

Great changes have taken place in traditional internal accounting supervision system ; the social accounting supervision system has been established ; the national accounting supervision system has been strengthened ;

2000年7月实施的《会计法》指出各单位应当建立健全本单位的内部会计监督制度，并提出了具体要求。

The accounting law which has been implemented in July of 2000 regulates every company should establish and improve supervising system of internal accounting , and put forward the concrete requirement .

建立健全内部会计监督制度，对于规范单位的会计行为，保证会计资料的真实、完整，提高经济效益，维护社会主义市场经济有着十分重要的意义。

To establish and strengthen the inner accounting control system is essential to standardize accounting deeds and guarantee accounting data 's trueness and completeness , to improve economic performances and maintain socialist market economy .

在我国，新《会计法》进一步明确各单位应当建立、健全本单位内部会计监督制度，并把这一规定作为单位负责人必须承担的会计法律责任之一。

In our country , the new Accounting Law depicts it clearly that all the units should set up and perfect the internal accounting supervision system , which is one of the legal responsibilities of the principals .

因此，要进一步完善会计信息披露制度，健全上市公司内部会计控制监督制度，加强外部审计约束责任，并提高从业财会人员的素质和水平。

The author suggests to strengthen the current system of information disclosure by listed companies , to consolidate the accounting control and supervision inside the listed companies and the disciplinary duties of the outside auditing department , and to enhance the qualifications of financial staff in listed companies .

对建立内部会计监督，完善财务制度的意义做了分析，并提出了具体的措施。

Analysis is made on the meanings for the foundation and perfection of internal accounting control , and the counter-measures are provided .

单位内部会计监督是现代企业制度的需要，市场经济赋予了单位内部会计监督新的内容，市场经济的有效运作需要会计人员履行会计监督职责，单位内部权力制约机制的建立需要加强会计监督。

Modern enterprise system needs accounting supervision in units , Not only market economy gives accounting supervision in units new contents , but also efficient action of market economy needs accountants to perform duty of accounting supervision . Setting up right restriction system in units needs to reinforce accounting supervision .

内部会计监督是会计监督的基础，加强内部会计监督和内部控制制度，是会计工作依法进行的有效保障。

Inner accounting supervision lays the ground work of accounting supervision . Enhancing the inner accounting supervision and inner control system are the effective safeguard to implement accounting work by rule .