不相容职务分离

建立内部控制制度，必须遵循合法合规、权责对应、全面性、不相容职务分离、成本效益及适时性等原则；

Establishing the inner control system must follow the set of principles such as legality and matching the rules and so on .

基本控制方式有不相容职务相互分离、授权审批等六种控制方式。

The third chapter is the object and basic manner of internal accounting control .

完善筹资内部控制，强化授权审批，不相容职务相分离，加强检查监督制度，切实防范财务风险。

Internal control on financing shall be improved by strengthening authorization and examination , by separation of incompatible duties , by strengthening supervision and inspection system so as to prevent financial risks practically .

内部控制的主要方法包括不相容职务相互分离控制，授权批准控制，会计系统控制财产保全控制等。

The inside control ′ s primary methods are , the control of duty no relation from each other , the control of authorize , the control of property saved , and so on .

提出了完善企业的内部会计控制环境，不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。

Put forward concrete improvement advices of to perfect enterprise internal accounting control environment , incompatible jobs must be separated , supervision and urge strengthening , basic accounting enhancing , to perfect accounting computerized management , business processing standardizing etc.