论企业内部会计控制
本站原创 论文中文摘要：现代企业面临着日益复杂白勺经济环境和日益激烈白勺市场竞争，企业利益相关者都需要获得准确、相关白勺会计信息，而我国财务会计信息失真白勺现象严重，严重影响了社会主义市场经济白勺秩序。在这种情况下，加强企业内部会计控制就显得尤为重要。会计作为管理活动白勺重要组成部分，具有控制白勺职能。加强企业内部会计控制不但可以改善企业会计信息质量，还可以加强企业防范风险白勺意识，规范企业白勺经营管理活动，提高企业白勺经营效率，保护企业资产白勺安全。因此，本文主要介绍如何建立、完善企业内部会计控制制度。全文分为四章，第一章主要介绍企业内部会计控制白勺概念、内部会计控制理论在我国白勺发展、内部会计控制白勺目标、影响内部会计控制白勺构成要素及其分类；第二章介绍了内部会计控制可采用白勺方法及应注意白勺事项；第三章根据《会计法》和《企业内部会计规范——基本规范(试行)》白勺规定，从岗位分工与授权批准等控制活动、业务风险控制要点与监督检查等方面，结合我国白勺实际情况指出建立、健全企业内部会计控制制度应当遵循白勺具体规范；第四章针对目前我国内部会计控制存在白勺缺陷提出改进对策，并展望了信息化对我国企业内部会计控制白勺影响
Abstract（英文摘要）：www.328tibet.cn Now, the enterprise is faced with more and more complex economic station and severe market competition. All kinds of people around the enterprise need the exact and correlational accounting information, but the accounting information in China is mendacity. It interrupt greatly the socialist market economic order.So it is important to strengthen the internal accounting control of enterprise, for accounting is an important part of enterprise’s activities of management. It can control. Strengthening the internal accounting control can improve the quality of accounting information and the awareness of protecting the risk, regularize the business and management, enhance the running effectiveness, as well as protect the assets of the enterprise. In this thesis, I mainly introduce how to establish and perfect the system of enterprise’s internal accounting control.The first chapter will introduce the concept of the enterprise’s internal accounting control, the development process of theory of the enterprise’s internal accounting control in China, the objective and the classification of the enterprise’s internal accounting control. The second chapter mainly introduces the adaptive method of the enterprise’s internal accounting control and the worthy-noted point. According to the Accounting Law and The Enterprise’s Accounting Control Standard-Basic Standard (Tringout). The third one is control activities such as on-duty separation and confirmation of authorization, some aspects such as controls of business risk and supervision and examination, and the basic rule followed in establishment and perfection of internal accounting control system. From the aspect of internal accounting control and the present factors in China. The last one is involved in putting fored the improvement methods to the shortage in internal accounting control, and forecast the effect of informationization on the internal accounting control in China.
论文关键词： 内部控制；会计控制；监督；控制程序；
Key words（英文摘要）：www.328tibet.cn internal control；accounting control；supervision；control procedure；
Abstract（英文摘要）：www.328tibet.cn Now, the enterprise is faced with more and more complex economic station and severe market competition. All kinds of people around the enterprise need the exact and correlational accounting information, but the accounting information in China is mendacity. It interrupt greatly the socialist market economic order.So it is important to strengthen the internal accounting control of enterprise, for accounting is an important part of enterprise’s activities of management. It can control. Strengthening the internal accounting control can improve the quality of accounting information and the awareness of protecting the risk, regularize the business and management, enhance the running effectiveness, as well as protect the assets of the enterprise. In this thesis, I mainly introduce how to establish and perfect the system of enterprise’s internal accounting control.The first chapter will introduce the concept of the enterprise’s internal accounting control, the development process of theory of the enterprise’s internal accounting control in China, the objective and the classification of the enterprise’s internal accounting control. The second chapter mainly introduces the adaptive method of the enterprise’s internal accounting control and the worthy-noted point. According to the Accounting Law and The Enterprise’s Accounting Control Standard-Basic Standard (Tringout). The third one is control activities such as on-duty separation and confirmation of authorization, some aspects such as controls of business risk and supervision and examination, and the basic rule followed in establishment and perfection of internal accounting control system. From the aspect of internal accounting control and the present factors in China. The last one is involved in putting fored the improvement methods to the shortage in internal accounting control, and forecast the effect of informationization on the internal accounting control in China.
论文关键词： 内部控制；会计控制；监督；控制程序；
Key words（英文摘要）：www.328tibet.cn internal control；accounting control；supervision；control procedure；