Accounting Personnel Continuing Education Series - Internal Accounting Control and Accounting Professional Ethics Education

Author: Chen Shaohua
Publisher:
Publish Date: 2005-07-01
Features: This book is divided into two parts and twelve chapters. The first part is on internal accounting control, consisting of ten chapters, which briefly introduces and analyzes the development history and basic framework of internal accounting control. On this basis, it provides a detailed introduction to the specific control points and methods of several commonly applicable control links for various units, with case studies and institutional examples supplemented in most chapters. The second part is on accounting professional ethics education, comprising two chapters, which introduces and analyzes 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 provides a systematic and comprehensive introduction and analysis of internal accounting control for 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 of various units in learning, understanding, and establishing internal accounting control systems.