《会计法》规定:“各单位应当建立、健全本单位内部会计监督制度。”这一规定体现了两层含义,一是各单位都必须建立内部会计制度,这是各单位的规定义务,必须履行。外贸行业也不例外。二是各单位的内部会计监督制度必须健全,即所制定的内部会计监督制度切实 The Accounting Law stipulates: “All units shall establish and perfect the internal accounting supervision system of their own units.” This stipulation reflects two meanings. First, all units must establish an internal accounting system, which is the stipulated obligation of each unit Must be fulfilled. Foreign trade is no exception. Second, the internal accounting supervision system of all units must be sound, that is, the internal accounting supervision system formulated is effective