内部会计控制的主要内容和方法（The main contents and methods of internal accounting control）.docVIP

内部会计控制的主要内容和方法（The main contents and methods of internal accounting control） Two. The main contents and methods of internal accounting control (1) authorizing, approving, controlling Authorization is usually divided into conventional and special authorization, which is the authorization of an enterprise in accordance with established responsibilities and procedures in its day-to-day management activities. Such authorization is usually reflected in the managements policy statement or order, or in economic transactions, in accordance with its terms of reference, scope and form of appointment of the person responsible for such business. For example, on credit, price list and credit limit. Special authorization is to handle the exception, unconventional Bi trade event, rights, conditions and responsibilities should be authorized for acute, foreign investment, assets management, asset restructuring, mergers and acquisitions, collateral and other important economic and business transactions decision-making, and routine transactions over conventional licensing restrictions, need special authorization. Such authorizations relate only to specific conditions for the handling of specific economic transactions and to specific personnel, and should be maintained in the hands of the higher management of the board. Both general and special authority shall be clear: 1. Authorize the contents of the approval control. The scope of authorization, and what business behavior can be authorized; the authorized level, which should empower the executive level staff, whether he is competent; the authorized responsibility of the licensee and the licensor should undertake their responsibility for what; authorization procedures approved to authorized approval procedures, how to. 2. authorize the basic requirements for approval control. All employees without legal authorization, cannot exercise the corresponding powers, authorized person shall act in authority within the prescribed scope of auth