各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,党中央有关部门,国务院各部委、直属机构,中国人民解放军总后勤部,中国人民武装警察后勤部,各中央直管企业:为了促进各单位的内部会计控制建设。加强内部会计监督,维护社会主义市场经济秩序,我们制定了《内部会计控制规范——基本规范(试行)》和《内部会计控制规范——货币资金(试行)》。上述规范以单位内部会计控制为主,同时兼顾 The Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan, the Finance Bureau of the Xinjiang Production and Construction Corps, the relevant departments of the Party Central Committee, all the ministries and commissions under the State Council, the General Logistics Department of the Chinese People’s Liberation Army, the Logistics Department of the Chinese People’s Armed Police Force, Straight-run enterprises: In order to promote the construction of internal accounting control of all units. We strengthened the supervision of internal accounting and the maintenance of a socialist market economic order. We formulated the “Standard for Internal Accounting Control - Basic Standards (Trial)” and “Internal Accounting Control Standard - Monetary Fund (Trial)”. The above norms internal accounting control unit-based, taking into account