Internal accounting control and accounting professional ethics education

Author: Chen Shaohua, Editor-in-Chief
Publisher:
Publish Date: 2004-04-01
Features: This book is divided into two parts and twelve chapters. Part I focuses on internal accounting control, consisting of ten chapters. It briefly introduces and analyzes the development history and basic framework of internal accounting control. Based on this foundation, it provides detailed introductions to the specific control points and methods of several commonly applicable control segments for various units, with most chapters supplemented by case analyses and institutional examples. Part II covers accounting professional ethics education, comprising two chapters that introduce and analyze the main principles, content, and methods of accounting professional ethics. At the end of the book, the appendix includes relevant rules and regulations on internal accounting control issued by the Ministry of Finance. This book offers a systematic and comprehensive introduction and analysis of internal accounting control within units from three perspectives: theory, regulations, and practice. It is highly forward-looking, policy-oriented, and practical, aiming to provide positive assistance to management personnel and accounting staff in various units in learning, understanding, and establishing internal accounting control systems.