文章概述了企业内部会计控制制度的目标,企业内部会计控制的内容,提出实施企业内部控制的措施:要求各单位制定适合本单位的会计制度;不兼容职务相互分离控制;明确规定涉及会计及相关工作授权批准的范围;各单位要加强预算编制;确保各种财产的安全完整;建立和完善内部报告制度。 This article outlines the objectives of the internal accounting control system of the enterprise and the contents of the internal accounting control in the enterprise and puts forward the measures to implement the internal control of the enterprise. It requires the units to formulate an accounting system suitable for their own units, incompatible positions separated from each other, clearly stipulates accounting and related The scope of work authorization approval; all units should strengthen the budget preparation; ensure the safety and integrity of various property; establish and improve the internal reporting system.