财产清查

阐述了建立内部控制制度的内容，即：内部会计控制系统、内部程序体系、财产清查制度、内部岗位责任制度和内部劳务市场及内部审计制度等，为企业的有效管理奠定坚实的基础。

The content of the internal control system of enterprises is introduced . The internal accounting control system , internal processing system , property checking system , post responsibility system , internal labor market and audit system can build a steady foundation for enterprise management .

搞好财产清查强化资产管理

Checking on property and enhancing the management of assets

财产清查的范围、期限和组织程序应当明确；

The scope , time limit and organizational procedures for checking of properties shall be explicit and clear .

包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。

Including : Double-entry system , rules of debits and credits , accounting documents , account book and checking up property .