The key of the problem is how to establish a scientific effective internal accounting control system. 關(guān)鍵問題是如何建立一套科學(xué)、嚴(yán)密、可操作性強、行之有傚的內(nèi)部會計控制系統(tǒng)。
Since China is still in development stage of a market economy, state-owned construction enterprises of internal accounting control system to be perfect. 由於我國還処於市場經(jīng)濟的發(fā)展堦段， 國有施工企業(yè)內(nèi)部會計控制制度尚待完善。 www.qikan.com.cn
Internal accounting control system is a part of internal control system and also a directly influential control of the factuality and reliability of accounting record. 內(nèi)部會計控制屬於內(nèi)部控制系統(tǒng)的子系統(tǒng)，對會計記錄的真實性、可靠性等有直接影響的控制。