遵循法律法规的有关规定和 切合单位实际情况的原则内部会计控制制度是我国的法律法规在各单位具体体现,单位在制订、修改内部会计控制制度时,理应以国家的法律法规和政策为依据。但由于各个单位的内部实际情况千差万别,面临的外部环境也不相同,不会存在一个普遍适 The principle of complying with the relevant laws and regulations and meeting the actual situation of the unit The internal accounting control system is a concrete manifestation of the laws and regulations in our country. When formulating and revising the internal accounting control system, the unit should be based on the laws, regulations and policies of the state. However, due to the vast differences in the internal conditions of various units and the external environment they face, there will not be a universal