内部会计控制若干问题研究
本站原创 论文中文摘要：内部会计控制是单位为了保护资产的安全、完整,提高会计信息质量,确保有关法律法规和规章制度及单位经营管理方针政策的贯彻执行,避免或降低风险,提高经营管理效率,实现单位经营管理目标而制定和实施的一系列控制方法、措施和程序。目前,内部会计控制在加强国有资产管理、强化会计监督、保证会计信息的质量、提高会计人员的素质等方面的作用越来越重要。各单位应按照新形式的需要,建立相应的内部会计控制制度,强化会计工作,提高单位的经济效益。本论文从三个方面对内部会计控制进行了阐述:一、内部会计控制概论内部会计控制概论对内部会计控制的作用、内部会计控制的历史回顾、内部会计控制的原则及内部会计控制的内容和方法等问题进行了论述。本章分析了内部会计控制在整顿会计秩序、实现企业科学管理等方面的重要意义,介绍了国内、国外内部会计控制的产生与发展过程,阐述了内部会计控制应遵循的六项基本原则,探讨了内部会计控制的主要内容和控制方法。二、会计电算化条件下的内部会计控制会计电算化条件下的内部会计控制论述了会计电算化的特点、会计电算化条件下内部会计控制的变化、单机环境下的内部会计控制和网络环境下的内部会计控制等问题。本章分析了会计电算化与手工会计的异同,探讨了单机环境下内部会计控制的一般控制与应用控制、网络环境下内部会计控制特点与控制措施等问题。三、内部会计控制实施问题的探讨内部会计控制实施问题的探讨对内部会计控制的实施保障和评价、会计人员在内部会计控制实施中的作用及内部会计控制实施过程中的局限性进行了阐述。本章论述了内部会计控制评价的意义、内容、标准和方法,针对会计人员在内部会计控制实施中的作用,提出会计人员是单位内部会计控制的最佳执行者,会计人员的相对独立性是会计人员进行会计控制的必要条件,并对于内部会计控制在实施中的局限性进行了分析
Abstract（英文摘要）： Internal accounting control is a series of control methods, measures and procedures. It’s purpose is to protect the security of assets, improve the quality of accounting information, guarantee to carry out the relevant laws, regulations, corporate general and specific policies, oid or reduce the risks, raise the management efficiency, realize the objective of management. At present, internal accounting control system plays a key role in strengthening the controlling to the state-owned assets, consolidating accounting supervisor, guaranteeing the quality of accounting information, improving the accountant’s quality. Enterprise should lay down internal accounting control system which suit it’s conditions, strengthen accounting work and improve economic performance.This essay illustrates the internal accounting control in three respects.First, it discusses the function, history, principle, content and method of internal accounting control. This chapter analyzes the important role in straightening out accounting order and realizing scientific management of enterprises. It introduces the origination and development at home and abroad. It also elaborates six principles, main contents and control methods of internal accounting control.Second, it illustrates the characteristics of the computer-based accounting system, changes of internal accounting control under the computer-based accounting system, questions of accounting control under single computer and internet accounting system. This chapter compares the computer-based accounting system with manual operations. It also inquires into the common control and applied control under single computer, the characteristics and control measures of internal accounting control under internet accounting system.Finally, it explorates on the implement of internal accounting control. This chapter discusses meaning, content, standard and method of internal accounting control appraisement. Aiming at accountant’s role in enforcement, it suggests thataccountants are best executive in internal accounting control in unit, and the relative independence of accountant is the necessary condition for accountant carrying out accounting control. It also analyzes the limitation of internal accounting control in enforcement.
论文关键词： 内部会计控制；授权批准控制；风险控制；会计电算化；
Key words（英文摘要）： internal accounting control；authorization control；risk control；computer-based accounting system；
Abstract（英文摘要）： Internal accounting control is a series of control methods, measures and procedures. It’s purpose is to protect the security of assets, improve the quality of accounting information, guarantee to carry out the relevant laws, regulations, corporate general and specific policies, oid or reduce the risks, raise the management efficiency, realize the objective of management. At present, internal accounting control system plays a key role in strengthening the controlling to the state-owned assets, consolidating accounting supervisor, guaranteeing the quality of accounting information, improving the accountant’s quality. Enterprise should lay down internal accounting control system which suit it’s conditions, strengthen accounting work and improve economic performance.This essay illustrates the internal accounting control in three respects.First, it discusses the function, history, principle, content and method of internal accounting control. This chapter analyzes the important role in straightening out accounting order and realizing scientific management of enterprises. It introduces the origination and development at home and abroad. It also elaborates six principles, main contents and control methods of internal accounting control.Second, it illustrates the characteristics of the computer-based accounting system, changes of internal accounting control under the computer-based accounting system, questions of accounting control under single computer and internet accounting system. This chapter compares the computer-based accounting system with manual operations. It also inquires into the common control and applied control under single computer, the characteristics and control measures of internal accounting control under internet accounting system.Finally, it explorates on the implement of internal accounting control. This chapter discusses meaning, content, standard and method of internal accounting control appraisement. Aiming at accountant’s role in enforcement, it suggests thataccountants are best executive in internal accounting control in unit, and the relative independence of accountant is the necessary condition for accountant carrying out accounting control. It also analyzes the limitation of internal accounting control in enforcement.
论文关键词： 内部会计控制；授权批准控制；风险控制；会计电算化；
Key words（英文摘要）： internal accounting control；authorization control；risk control；computer-based accounting system；