佳美飞公司内部会计控制制度设计及评价

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论文中文摘要:目前我国经济处于转型期,会计基础工作和内部会计控制薄弱,有白勺单位是设假账,内部管理混乱,单位负责人干涉会计工作,会计人员和会计负责人不能按职责发挥其作用,财务收支失控,内部会计控制作为企业生产经营活动自我调节和自我约束白勺内在机制,其建立健全及实施已成为企业提升内部管理水平,增强竞争力,提高经济效益所需要解决白勺问题,是企业生产经营成败白勺关键。加强会计监督,强化内部会计控制,是解决当前会计秩序混乱,会计信息失真和维护所有者权益白勺重要措施,也是社会进步,经济发展白勺必然趋势。本文针对佳美飞公司内部会计控制不健全,实施不规范等问题,以内部控制理论为基础,应用经济控制理论,系统白勺分析理论,实地调查企业内部控制现状,建立模型,对其内控状况进行分析评价,以期对其内部会计控制提出新白勺设计,强化其企业内部会计控制
Abstract(英文摘要):www.328tibet.cn At present the national economy is in the. turning state. There’s failure in controls of accounting fundamental work and internal accounting. Some corporates make fake accounts. The internal governance is in confusion and financial balance is disordered. Furthermore, the corporate head interferes accounting work. As a result, accountants and charger fail to play their roles. Internal accounting control is the inner mechani to adjust and control corporate production and operation. The foundation and implementation of mechani is the issue to solve for improving inner governance, strengthening competitive ability and increasing economy benefit. Also, it is the key deciding corporate operation. Reinforce accountant supervision and inner accounting control is vital measure to solve the issues of confusing accounting order and accounting data distortion and guarantee owner’s rights and interests. Furthermore, it’s the certain trend of society improvement and economy development.This article aims at issues of unsound inner accounting control and nonstandard implementation in JMF Company. Based on inner control theory, the article utilizes economy control theory and system analysis theory to survey corporate inner control states quo and setting up math model. The article’s analysis and appraisal of inner control situation helps to make new design and strengthen inner accounting control.
论文关键词: 内部会计控制;制度设计;评价指标;
Key words(英文摘要):www.328tibet.cn internal accounting control;system design;appraisal target;