在跨入新世纪的第一年,我国会计界的又一重大举措——《内部会计控制规范一基本规范(试行)》发布了,它为规范我国企业会计核算行为,真实、完整地反映企业的财务情况、经营成果和现金流量,提高企业的会计信息质量,为我国加入世贸组织,加快实现会计同国际接轨具有深远意义。因此,如何进一步加强并规范企业的内部会计控制,是深入贯彻实施新《会计 In the first year of entering into the new century, another major measure of our country's accounting profession, the “Basic Norms of Internal Accounting Control Standards (for Trial Implementation)” was promulgated. In order to standardize the accounting practices of our country's enterprises and truly and completely reflect the enterprises The financial situation, operating results and cash flow, improve the quality of accounting information for enterprises, for our country's accession to the WTO, accelerate the realization of accounting with international practice is of far-reaching significance. Therefore, how to further strengthen and standardize the internal accounting control of enterprises is to thoroughly implement the new Accounting