新的会计准则明确会计目标应当是为强调会计信息的真实可靠,规范会计行为,维护公众利益,以满足投资人、债权人、政府以及企业管理层等社会各有关方面对会计信息的需求。企业内部会计控制是为了企业提高会计信息质量,保护其资产的安全、完整,提高经营管理效率,防止舞弊,控制风险 The new accounting standards clearly accounting objectives should be to emphasize the authenticity of accounting information, accounting practices, safeguarding the public interest to meet the investors, creditors, government and business management and other relevant sectors of the accounting information needs. Internal accounting control is to improve the quality of accounting information, protect the safety and integrity of its assets, improve the efficiency of operation and management, prevent fraud and control risks