内部控制是单位为了保护其资产安全,保证其经营活动符合国家法律法规,提高经营管理效率,防范和控制风险,而在单位内部建立的一系列管理制度和程序,本文着重探讨内部控制中内部会计监督机制的完善,以求帮助企事业单位强化管理,保证会计人员权利和会计信息质量。 Internal control is a series of management systems and procedures established by the unit within the unit in order to protect its assets, ensure its operating activities comply with the state laws and regulations, enhance the efficiency of operation and management, and prevent and control the risks. This article focuses on the internal accounting of internal control Improve the supervision mechanism, in order to help enterprises and institutions to strengthen management, ensure accounting personnel rights and accounting information quality.