单位内部会计监督

谈单位内部会计监督制度的建立健全

On to Establish and Strengthen the Inner Accounting Control System

因此，完善单位内部会计监督制度则尤为重要。

Therefore it is of great significance to improve the internal accounting supervision system .

单位内部会计监督是通过会计核算进行的，内部会计监督包括会计核算的全过程。

The inside accounting supervision of a unit is realized through accountant accounting and it includes the whole course of accountant accounting .

剖析原因后提出了解决失真现象的治理手段&建立健全会计监督体系，主要包括单位内部会计监督、社会审计监督和政府部门监督。

After analysis of the reasons put forward to solve the distortion of the instruments of governance - to establish and improve accounting supervision system , including internal accounting supervision , social supervision and audit oversight and government departments .

同时，应进一步完善政府会计监督、社会会计监督和单位内部会计监督，以达到完善会计信息监管、提高会计信息质量的目的。

And at the same time should further perfect governmental accounting supervision , social accounting supervision and the units ' internal accounting supervision for the purpose of attaining the goal of perfecting the supervision and control of accounting information and increasing the quality of accounting information .

单位内部会计监督是现代企业制度的需要，市场经济赋予了单位内部会计监督新的内容，市场经济的有效运作需要会计人员履行会计监督职责，单位内部权力制约机制的建立需要加强会计监督。

Modern enterprise system needs accounting supervision in units , Not only market economy gives accounting supervision in units new contents , but also efficient action of market economy needs accountants to perform duty of accounting supervision . Setting up right restriction system in units needs to reinforce accounting supervision .

单位内部监督机制是会计监督体系的核心内容，内部监督机制有利于规范会计行为，保证会计资料的真实、完整，提高经济效益维护社会主义市场经济秩序。

The general supervision system in a working unit is the key point to the accountant supervision mechanism which can conform the accountants behaviors to standards , safeguard the authenticity and integrity of the accounting data , improve economic efficiency and keep the socialist market economy in good order .

2000年7月实施的《会计法》指出各单位应当建立健全本单位的内部会计监督制度，并提出了具体要求。

The accounting law which has been implemented in July of 2000 regulates every company should establish and improve supervising system of internal accounting , and put forward the concrete requirement .

在我国，新《会计法》进一步明确各单位应当建立、健全本单位内部会计监督制度，并把这一规定作为单位负责人必须承担的会计法律责任之一。

In our country , the new Accounting Law depicts it clearly that all the units should set up and perfect the internal accounting supervision system , which is one of the legal responsibilities of the principals .