《会计法》要求各单位建立、健全本单位的内部会计监督制度。如何建立和完善内部控制体系,成为当前经济改革和发展的一项紧迫任务。本文拟对内部控制的若干基本理论问题进行初步探讨。一、内部控制的概念会计界对内部控制的认识经历了一个较长发展过程。目前,一体化内部控制概念是对内部控制最为全面的认识。 The Accounting Law requires all units to establish and improve their own internal accounting supervision system. How to establish and improve the internal control system has become an urgent task for the current economic reform and development. This article intends to discuss some basic theoretical issues of internal control. First, the concept of internal control The accounting profession's understanding of internal control has undergone a longer course of development. At present, the concept of integrated internal control is the most comprehensive understanding of internal control.