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2001年6月27日,财政部以财会[2001]41号文件发布了《内部会计控制规范——基本规范(试行)》和《内部会计控制规范——货币资金(试行)》。两个规范作为《会计法》的配套措施,是解决当前一些单位内部管理松弛、控制弱化的重要举措,也适应了我国加入WTO的客观要求。这两个规范的发布实施,对于深入贯彻《会计法》,强化内部会计监督,整顿和规范社会主义市场经济秩序,必将发挥十分重要的促进作用。
On June 27, 2001, the Ministry of Finance released “Internal Accounting Control Standard - Basic Standard (Trial Implementation)” and “Internal Accounting Control Standard - Monetary Fund (Trial)” with Cai Kuai [2001] No. 41 Document. As the supporting measures of the “Accounting Law”, the two norms are important measures to solve the relaxation of internal management and weakening of control in some units and also meet the objective requirements of China’s accession to the WTO. The promulgation and implementation of these two norms will play an extremely important role in promoting the “Accounting Law”, strengthening internal accounting supervision, rectifying and standardizing the socialist market economic order.