一、提高会计信息质量意识 ,建立会计内部监督制度。我国《会计法》和《会计基础工作秩序》明文规定 :“各单位应当建立、健全本单位内部的会计监督制度”。各单位建立内部监控制度包括内部制约机制和内部稽查机制。内部制约机制包括 :①职责制约 ,其会计机构内每一职务应责权 First, improve the quality of accounting information, establish an internal accounting system. China’s “Accounting Law” and “Basic Accounting Order” expressly provides: “All units shall establish and perfect their own internal accounting supervision system.” Each unit established internal control system including internal control mechanism and internal audit mechanism. Internal control mechanisms include: ① responsibility constraints, each position within the accounting agency should be responsible for the rights