“摘要本文比较全面地论证了内部会计控制规范的建立基础问题.文中表达的基本观念是：强化内部会计控制的思想基础是内部控制观念

This article quite comprehensively proved internal accountant tocontrol the standard the establishment foundation question。In thearticle expresses the basic idea is:Strengthened interior accountantcontrols the thought foundation is the internal control idea graduallydevelopment and to internal accountant the control work managementposition comprehensive understanding; Implementation interioraccountant controls the behavior foundation is formulates internalaccountant which the science consummates to control the standard;Forms internal accountant to control the standard the legal foundationadapts the national correlation economical laws and regulations basicrequest; Internal accountant controls the standard movement thefoundation is unceasingly optimizes accountant to manage theenvironment。Key word:Internal accountant controls the standard; Thoughtfoundation; Behavior foundation; Legal foundation; Movementfoundation