论文部分内容阅读
近期《内部会计控制规范-采购与付款》、《内部会计控制规范-销售与收款》、《内部会计控制规范-工程项目》等3个具体规范将发布实施。这些规范是《会计法》的配套规章,是解决一些单位内部管理松弛、控制弱化的重要创举,也是适应我国加入WTO的客观要求。学习《内部会计控制规范》,是会计人员继续教育的重要内容之一。为了帮助企事业单位财会主管及广大财会人员及时准确地领会《内部会计控制规范》的精神实质,进一步加强企事业单位的监督管理,强化内部控制,规范会计行为和管理行为,华信培训发展中心(原中华高级财会人员培训中心)与《工业会计》杂志社决定共同举办“全国企事业单位内部控制暨会计人员继续教育培训班”。
Recent “Internal Accounting Control Specifications - Procurement and Payment”, “Internal Accounting Control Specifications - Sales and Receipts”, “Internal Accounting Control Specifications - Project” and other three specific specifications will be released for implementation. These norms are the supporting regulations of the Accounting Law, an important initiative for solving the relaxation of internal management and the weakening of control in some units, and also the objective requirement of adapting to China’s accession to the WTO. Learning “internal accounting control norms” is one of the important contents of accounting staff continuing education. In order to help enterprises and institutions accounting chiefs and the majority of accounting personnel timely and accurately understand the spirit of “internal accounting control norms” to further strengthen the supervision and management of enterprises and institutions, and strengthen internal control, accounting practices and management practices, Watson Training and Development Center (Formerly China Advanced Financial Accounting Personnel Training Center) and “Industrial Accounting” magazine decided to jointly hold the “National Enterprises and institutions of internal control and accounting personnel continuing education training course.”