内部会计控制属于内部控制系统的子系统，对会计记录的真实性、可靠性等有直接影响的控制。

Internal accounting control system is a part of internal control system and also a directly influential control of the factuality and reliability of accounting record.

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企业内部财务控制制度是指那些对会计业务、会计记录和会计报表的可靠性有直接影响的内部控制。

Internal financial control system include internal control which have a direct impact on the reliability of accounting business, accounting records and accounting statements.

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