会计机构内部稽核制度和内部牵制制度《会计法》第三十七条是对会计机构内部稽核制度和内部牵制制度的规定 ,要求会计机构内部应当建立稽核制度。出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务的登记工作。稽核是稽查和复核的简称。内部稽核制度是内部控制 Internal Audit System and Internal Control System in Accounting Institutions Article 37 of the Accounting Law stipulates the internal audit system and the internal control system of accounting institutions and requires the internal audit institutions to establish an audit system. Cashiers shall not concurrently audit, accounting records and income, expenses, expenses, claims and liabilities of the registration. Audit is the short title of inspection and review. Internal audit system is internal control