Internal Accounting Control Standards (Second Series) Study Reader

Author: Mo Xiaopeng, Xie Xiaochen (editors)
Publisher:
Publishing Date: 2005-07-01
Features: To promote the construction of internal accounting control systems within various units, strengthen internal accounting supervision, and prevent various illegal and disciplinary actions, the Ministry of Finance has subsequently formulated and issued the "Internal Accounting Control Specification—Guarantees (Trial)" and "Internal Accounting Control Specification—Foreign Investments (Trial)" following the "Internal Accounting Control Specification—Basic Specification (Trial)," "Internal Accounting Control Specification—Cash Funds (Trial)," "Internal Accounting Control Specification—Sales and Collections (Trial)," "Internal Accounting Control Specification—Purchases and Payments (Trial)," and "Internal Accounting Control Specification—Project Engineering (Trial)." These specifications are applicable to national agencies, organizations, various types of enterprises, and public institutions, primarily focusing on internal accounting control within units while also addressing controls related to accounting. They represent another important regulatory document in China's accounting work. To assist financial and accounting personnel and unit leaders in studying and effectively applying the newly promulgated two specifications, experts and scholars from the Financial Research Institute of the Ministry of Finance have written the "Study Guide for the Internal Accounting Control Specification (Third Series)." This book provides in-depth yet accessible explanations of the key and challenging aspects of the two specifications, demonstrating strong relevance, readability, and authority. It includes the full text of the "Accounting Law" promulgated by the Ministry of Finance and a series of internal accounting control specifications, making it an excellent training material and a highly practical learning resource.