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What are the contents of the basic internal control system of property management finance and taxation?
Internal control system refers to a series of methods, measures and procedures with control functions formed by managers at all levels of a unit in order to protect the safety and integrity of its economic resources, ensure the correctness and reliability of economic and accounting information, coordinate economic behaviors and control economic activities, and make use of the mutual constraints and interrelationships generated by the division of labor within the unit, and make them standardized and systematic, so as to make them a strict and relatively complete system.
In the process of establishing socialist market economic system and deepening accounting reform, enterprises should establish, improve and strengthen their own reasonable accounting policies and accounting control systems on the basis of observing accounting standards and proceeding from the reality of their own accounting work. These accounting policies and accounting control systems should be stipulated in written form, which is not only conducive to the relevant personnel of enterprises to understand the policies and methods for handling daily accounting matters, but also conducive to the consistency of enterprise accounting policies.
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