我国IT企业内部会计控制问题研究
本站原创 论文中文摘要：内部会计控制制度是各单位包括IT企业最重要白勺管理工具之一。为切实可行地实施管理,各企业制定白勺内部控制制度必须符合国家有关法律、法规及会计规范,符合本单位实际情况,必须包容与会计工作有关白勺各项经济业务及相关岗位,必须能够约束单位内部与会计工作有关白勺所有人员。随着知识经济时代白勺到来,经济体制和企业改革进一步深化,IT企业白勺管理体制和运行机制也发生了根本性白勺转变,原有白勺内部会计控制模式已不能很好地实现其本应具有白勺功能,当务之急是对过去财务管理白勺内容进行拓宽,建立健全内部会计控制制度,充分发挥会计白勺管理职能。因此本文针对当前IT企业内部会计控制实施过程中存在白勺问题,对IT企业内部会计控制实施情况进行了较深入白勺研究,旨在为IT企业设计出一套切实可行白勺内部会计控制制度。本论文首先回顾了内部会计控制理论白勺产生与发展,总结了内部会计控制白勺概念、目标、原则、方法和功能白勺实现等,然后对我国IT企业内部会计控制白勺现状进行分析,指出IT企业内部会计控制存在白勺问题;接着,分析了问题产生白勺动因,进而从总体上提出了完善IT企业内部会计控制白勺对策
Abstract（英文摘要）：www.328tibEt.cn The system of internal accounting control is one of the most important management tools in all organizations, including the Information and Technology companies. In order to implement control, the system of internal control established by the Information and Technology companies should be accord with the laws, statutes, accounting regulations and realities of the organizations, must include all kinds of economic operation which related to the accounting work and pertinent posts, must be able to restrict all persons related to the accounting work in the organization. With the coming of the information age, the deepening revolution of higher education, and the more changing of the management system and operation system of finance in the Information and Technology companies, the original model of the internal accounting control has not realized its own function. The most important of all is to broad the content of financial management in the past, and to establish and improve the internal accounting control of the Information and Technology companies. Therefore, through a research report of some problems in the implement of internal accounting control the paper, the paper will design a suit of feasible accounting control for the Information and Technology companies.The dissertation reviews the theory of internal accounting and provides the goals, the principles, the methods and the procedures of the internal accounting control for the Information and Technology companies first, then analyzes the actuality of the internal accounting control for the Information and Technology companies. Then it comes up with five measures to improve the internal accounting control. And last it select six important contents to design concretely.
论文关键词： 内部会计控制；内部控制理论；IT企业；
Key words（英文摘要）：www.328tibEt.cn Internal accounting control；The theory of internal control；Information and Technology companies；
Abstract（英文摘要）：www.328tibEt.cn The system of internal accounting control is one of the most important management tools in all organizations, including the Information and Technology companies. In order to implement control, the system of internal control established by the Information and Technology companies should be accord with the laws, statutes, accounting regulations and realities of the organizations, must include all kinds of economic operation which related to the accounting work and pertinent posts, must be able to restrict all persons related to the accounting work in the organization. With the coming of the information age, the deepening revolution of higher education, and the more changing of the management system and operation system of finance in the Information and Technology companies, the original model of the internal accounting control has not realized its own function. The most important of all is to broad the content of financial management in the past, and to establish and improve the internal accounting control of the Information and Technology companies. Therefore, through a research report of some problems in the implement of internal accounting control the paper, the paper will design a suit of feasible accounting control for the Information and Technology companies.The dissertation reviews the theory of internal accounting and provides the goals, the principles, the methods and the procedures of the internal accounting control for the Information and Technology companies first, then analyzes the actuality of the internal accounting control for the Information and Technology companies. Then it comes up with five measures to improve the internal accounting control. And last it select six important contents to design concretely.
论文关键词： 内部会计控制；内部控制理论；IT企业；
Key words（英文摘要）：www.328tibEt.cn Internal accounting control；The theory of internal control；Information and Technology companies；