迄今,大多数国家都已经建立了比较完善的内部会计控制制度,它已经成为衡量一个国家或地区公司治理结构是否规范的标志之一。在我国新旧体制的转换过程中,由于思想认识和制度执行上的偏差,不少企业内部会计控制制度流于形式,相应的内部会计控制规范和 So far, most countries have established a relatively complete internal accounting control system, which has become one of the signs to measure whether a country or region’s corporate governance structure is normative. In the process of conversion of the old and new systems in our country, due to deviations in ideological understanding and system implementation, many internal accounting control systems are in the form of formalities, and the corresponding internal accounting control norms and