我国内部会计控制规范建立及其运行的基础

论述了内部会计控制规范建立及其运行的基础,指出强化内部会计控制的思想基础是内部控制观念的逐步拓展与对内部会计控制工作管理方位的全面认识;实施内部会计控制的行为基础是制定科学完善的内部会计控制规范;形成内部会计控制规范的法律基础是适应国家相关经济法规的基本要求;内部会计控制规范运行的基础是不断优化会计管理环境。

The Establishment of the Standard of Our Country's Internal Accounting Control and the Foundation of Its Operation

This paper discusses on the establishment of the standard of our country's internal accounting control and the foundation of its operation, and points out that the ideological foundation of strengthening the internal accounting control is the gradual continuation of the internal control concept and the all-round recognition of the managerial azimuth of internal accounting work, the behavioral foundation of carrying out the internal accounting control is working out the scientific and perfect standard of the internal accounting control, the legal foundation of forming the standard of the internal accounting control is adapting to the basic requirements of state's relevant economic laws and regulations, and the foundation of the standardized operation of the internal accounting control is optimizing the accounting management environment continuously.