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作为《会计法》的重要配套规定,《企业内部控制基本规范》科学地界定了内部控制的内涵,成功实现了从单纯的以会计控制为主到与财务报告相关的内部控制和公司整体内部控制的过渡
As an important supporting requirement of “Accounting Law”, “Basic Norms of Enterprise Internal Control” scientifically defined the connotation of internal control and succeeded in moving from a simple accounting control mainly to internal control related to financial reporting and overall internal control of the Company Transition