企业实物资产内部会计控制研究

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论文中文摘要:在新世纪初期,我国的经济体制改革正处于向市场经济转轨、与世界经济接轨的关键时期,真实、完整的会计信息对维护市场经济秩序和促进社会经济的发展尤为重要。然而,在我国,会计信息失真,财务舞弊和经济犯罪等各种违法乱纪现象愈演愈烈,严重扰乱了社会主义市场经济秩序。尽管造成这些问题的原因很多,但是企业内部会计控制制度不健全,或者虽有内部会计控制制度,但监督、检查措施不力,没有施行真正意义上的内部会计控制是主要原因之一。我国政府从20世纪90年始重视内部会计控制建设,2001年6月财政部发布的《内部会计控制规范》标志着我国内部会计控制理论和实践进入了一个新的历史阶段。内部会计控制的主要内容包括货币资金、实物资产、对外投资、工程项目、采购与付款、筹资、销售与收款、成本费用、担保等经济业务的会计控制。企业的实物资产包括存货和固定资产两部分。相比货币资金来说,实物资产的流动性较差,但在单位资产总额中所占比重较大,关系到整个单位物流、人流、资金流等资源的有效配置,对单位经营效率和效益的影响很大。同时由于实物资产的种类和数量繁多,存放也比较分散,本身较容易发生混乱、丢失,因此对实物资产进行内部会计控制在单位整个内部控制中的地位非常重要。不仅要保证单位实物资产的安全、完整,还要保证单位资产发挥应有的作用和效率,只要这样,才能保证单位生产经营活动的正常运转和单位经营管理目标的实现。因此,对实物资产进行内部会计控制具有十分重要的意义。本文基于上述背景展开研究,希望在已有理论基础上,对我国实物资产内部会计控制现状作总体阐述,进而以RK公司为例,对其实物资产内部会计控制存在的问题及其成因进行了具体深入分析,旨在通过对RK公司实物资产内部会计控制方面存在的问题的分析,从总体和具体对策两个方面提出了完善RK公司在实物资产内部会计控制的措施,希望通过对RK公司个案的研究为其他企业在实物资产内部会计控制方面提供一条切实可行的的有效途径,提高企业的整体内部控制力度,及时应对外界经济形势变化,促进企业的快速稳健发展
Abstract(英文摘要): In the early 21st century, China’s economic system reform is in the critical period of the transition to the market economy, and the integration into the world economy, true and complete accounting information plays particularly important role to maintain the order of the market economy and promote the development of the social economy. However, in our country, multiply phenomenons such as the distortion of accounting information, financial fraud and economic crimes are increasingly severe, which badly disrupt the socialist market economic order. Although there are many reasons for these problems, but it is one of main reasons that the enterprises don’t he perfect internal accountancy control system, or there are no supervise and inspect effective measures, and no real sense of internal accountancy control although they already he internal accountancy control system. Far from the beginning of 1990s, our government pays attention to the construction of internal accountancy control, on June 2001 Internal Accountancy Control Standard issued by the ministry of China led internal accounting control theory and practice to enter a new historical stage.The main contents of the internal accountancy including the control of monetary fund, physical assets, foreign investment, project, purchasing and payment, financing, sales and payment, cost, and guarantee business. Enterprise’s physical assets includs inventory and fixed assets. Compared with monetary fund, the physical assets fund is in poor liquidity, but it has a huge proportion of the total assets in the enterprise, and relates to the whole enterpries’ material flow, people flow and capital resources’ allocation, has a great effective in operationing efficiency and effectiveness. At the same time, the physical assets has a big amount and type, and lays dispersively, easier to be disorder or lost itself. Therefore it is very important for the physical assets internal accountancy control in the internal accountancy control system. Not only to ensure the safety and physical assets of enterprise, but also to ensure it has the Function and efficiency that it should he, only in this way, can it guarantee the normal production and operation activities and reach the enterprise’s management goals. Therefore, the physical assets internal accountancy control has the extremely vital significance.Based on the research background above, this paper elaborates the physical assets internal accountancy control of the overall current situation in our country, and then takes the RK company as an example, deeply analysises the problems and reasons of its internal accountancy control, and puts forward improvement measures in physical assets internal accountancy control for RK company, including general measures, as well as concrete measures for fixed assets and inventory. Hope that I can explore a feasible way to improve the physical assets internal accountancy control of RK company, to rise the whole internal accountancy control, with the changing situation, give response to changes of the world economy in time, and promot the rapid and stable economic development of RK company.
论文关键词: 实物资产;内部会计控制;现状;对策;
Key words(英文摘要): physical assets;internal accountancy control;case analysis;current situation;countermeasures;