单 位内部会计控制制度 ,是各单位正确贯彻执行国家会计法律、法规、规章、制度的重要基础制度 ,也是强化单位内部管理、保证会计工作规范有序进行的重要措施。实践证明 ,建立并严格执行单位内部会计控制制度 ,对规范会计行为、提高会计信息质量、强化经营管理、控制经营风险、 The internal accounting control system of units is an important basic system for units to correctly implement the laws, regulations, rules and systems of national accounting. It is also an important measure to strengthen the internal management of units and ensure that the accounting work is conducted in an orderly and orderly manner. Practice has proved that the establishment and strict implementation of the unit’s internal accounting control system, to regulate accounting practices, improve the quality of accounting information, strengthen management, control of operational risks,