会计控制是企业单位内部控制的重要组成部分。研究企业内部会计控制问题,有助于正确认识会计本质和会计基本职能,有助于正确认识会计人员的地位和作用。加强企业内部会计控制,有利于提高会计信息的可靠性。 一、会计控制的涵义和特性 控制,是指有意把握住不使(某一行为主体)任意活动或超出范围。控制是人类社会及其经济活动达到一定目的所采取的必要手段,属于管 Accounting control is an important part of the internal control of an enterprise. Studying the problem of accounting control in enterprises helps to correctly understand the nature of accounting and the basic functions of accounting and helps to correctly understand the status and role of accounting staff. Strengthening the internal accounting control of enterprises is beneficial to improve the reliability of accounting information. First, the meaning and characteristics of accounting control Control, refers to the intention to grasp does not make (a main body of conduct) any activity or out of range. Control is the necessary means for human society and its economic activities to achieve a certain purpose.