在国家统一会计规范指导和约束下,由企业自行设计的、适合企业具体情况的会计规则、方法和程序通常称之为企业内部会计制度。企业内部会计制度是企业管理制度的重要组成部分,是具体指导一个 Under the guidance and restriction of the unified national accounting standards, the accounting rules, methods and procedures designed by the enterprises that are suitable for the specific conditions of the enterprises are usually called the internal accounting system of an enterprise. Enterprise internal accounting system is an important part of business management system is to guide a specific