【正文】 Strengthened purchase and payment business certificate and the relevant documents of the management of the registration certificate, clear, recipients, transfer, storage and cancel such links program. (6) Strict sales and gathering control system. Formulate a more detailed sales price control system and the discount and allowances for sales department policy implementation. To strengthen the account receivable the daily management, timely recording each customer accounts receivable balance changes and credit usage, at least once a year to customer sent zhang. It failed to timely recovery receivables, distinguish different circumstance processing, take effective measures to strengthen payment collection, avoid or reduce bad debts loss. (7) strict cost control system. From the production design for the cost of the source strengthen control, reduce production cost, strengthen the cost of budget management, formulate rational, would encourage employees enthusiasm cost budget plan and plan, realtime supervision and the co。s equipment condition, technical level and financial status, for enterprise purchase decision provides reliable information。 Every procurement business in the accounting records of all should fully reflect, (5)Sensure purchasing business accounting material accurate and reliable。 To strengthen capital raised by the use of control, do not get optional change capital USES。 Establish good engineering material control system, regularly or irregularly of engineering material of inventory, ensure the safety of engineering material. (5) Strict foreign investment control system. Various investment business must ply with the national investment policy and securities trading policies, shall not illegally investment activities. Enterprise accounting department should closely watching the book value of the investment project of changes and investment ine, especially for longterm investments and large amount of investment projects, if appear adverse circumstance, should be timely analysis reasons, take effective measures to control the investment risk. (6) Strict financing control system. Enterprise39。s management had no efficiency and lawlessness service of enterprise internal accounting control system implementation, the inspection, the inspection a lack of clear powerful Enterprise internal accounting control Vol. 20 (2021) 3134 Accounting Review32 incentive mechanism and restriction mechanism, formed the same, do good incentive stem dry bad alike, reward cannot cash, penalize also fall less than feet situation, which reduces worker executive internal accounting control system selfconsciousness and alertness. (1) Strictly moary fund control system. Enterprise all revenues (including business ine, investment ine, rental ine, etc.) must be timely, all included in the bill, no transfer in accounting accounting to other panies, extracorporeal circulation or kangaroo small Treasury. Should guarantee cash cost per pen is the actual need, and a legal contract or charging documents, standardize examination and approval procedures, effective vouchers may payments to. Fully guarantee the cash to spend any enterprises to daily cash flow through the budget management for dynamic control, timely analysis and control budget variances, ensure the implementation of the budget. Budget fund for examination and approval, responsible quota limitation above the fund for President, general manager, director of finance and strictly controlling al sign without approval of the capital expenditures budget. Accept, a two lines and bills and the use of bank seal with system executes separation. Bill by cashier personnel (or PiaoGuanYuan) appropriate is custodial, bank by the financial seal special seal treasurer custody, bank by the holder of SiZhang seal to safekeeping. (2) Strict physical assets control system. Focusing on inventory assets management, good inventory JianYanGuan, materials development shut, outbound clearance and BaoGuanGuan, ensure inventory safety. To strengthen the management of fixed assets. Focusing on assets acceptance, check inventory and fixed assets cleaning, scrap, according to the principle of separating the inpatible duties, authorized person for approval by the fixed assets, using department, the financial department processing. (3) Strict intangible assets control system. In the era of knowledge economy should strengthen the accounting of intangible assets amortize intangible assets, reasonable, and the value of the accounting statement to disclose fully. For intangible assets should do well in the original value of the intangible assets accounting, asset transfers of accounting and assets amortize accounting. (4) Strict project control system. An enterprise shall set up a perfect internal report system, the prehensive, timely, accurate reports to reflect the important information engineering project business。 countermeasures First. Our country enterprise internal accounting control system of reality At present, many panies don39。 external supervision system。 2. set up a highquality accounting team。泰勒 ， 美國(guó) ， 1986年金融時(shí)間序列建模。某些投機(jī)價(jià)格的變化。計(jì)量經(jīng)濟(jì)學(xué)雜志》 307327 31日。 6. Bollerslev,林英俊 ,1986年。世界市場(chǎng)的整合。 Ammendment到資本協(xié)議將于 3月 偈風(fēng)險(xiǎn) ,巴塞爾銀行 24號(hào)球衣 ,國(guó)際清算銀行的報(bào)告。劍橋大學(xué)出版社 ,北京。 會(huì)計(jì) 控制審計(jì)制度 在建立、健全和有效實(shí)施內(nèi)部會(huì)計(jì)控制的過程中，還應(yīng)借鑒國(guó)外先進(jìn)的審計(jì)方式，積極推行內(nèi)部會(huì)計(jì)控制制度的審計(jì)，通過內(nèi)部會(huì)計(jì)控制制度審計(jì)，一方面可以較為準(zhǔn)確地發(fā)現(xiàn)單位內(nèi)部會(huì)計(jì)控制的薄弱環(huán)節(jié)，為審計(jì)工作指明方向；另一方面可以通過檢查單位內(nèi)部會(huì)計(jì)控制制度的建立和實(shí)施情況，幫助被審計(jì)單位完善內(nèi)部會(huì)計(jì)控制制度。 《內(nèi)部會(huì)計(jì)控制規(guī)范 — 基本規(guī)范》第二十九條規(guī)定： “ 國(guó)務(wù)院財(cái)政部門和縣級(jí)以上地方各級(jí)人民政府財(cái)政部門應(yīng)根據(jù)《會(huì)計(jì)法》和本規(guī)范，對(duì)本行政區(qū)域內(nèi)各單位內(nèi)部會(huì)計(jì)控制的建立和執(zhí)行情況進(jìn)行監(jiān)督檢查。將建立的內(nèi)部會(huì)計(jì)控制制度作為單位內(nèi)部的 “ 法律 ” ，要求單位內(nèi)部每個(gè)成員都必須無條件遵守，任何人都無權(quán)游離于他之上，堅(jiān) 決貫徹 “ 法律面前，人人平等 ” 的精神。只有建立一支高素質(zhì)的會(huì)計(jì)隊(duì)伍，才能將內(nèi)部會(huì)計(jì)控制制度的落實(shí)情況客觀、公正地反映出來，一方面可以及時(shí)發(fā)現(xiàn)制度中 18 存在的問題，迅速完善內(nèi)部會(huì)計(jì)控制制度；另一方面，能及時(shí)糾正經(jīng)營(yíng)過程中違反內(nèi)部會(huì)計(jì)控制制度的事件，達(dá)到實(shí)行內(nèi)部會(huì)計(jì)控制制度的目的。 會(huì)計(jì)人員在內(nèi)部會(huì)計(jì)控制中具有雙重身份，起著關(guān)鍵的作用。 （ 9）嚴(yán)格成本費(fèi)用控制制度。加強(qiáng)對(duì)應(yīng)收帳款的日常管理，及時(shí)記錄每一客戶應(yīng)收賬款余額的變化和信用額度使用