企业内部会计控制研究
本站原创 论文中文摘要：本文研究的对象是企业内部会计控制。对“会计控制”一词的详细定义最早出现在美国审计程序委员会1963年发布的第33号审计程序公告当中。当时的会计控制作为企业内部控制的一部分，被定义为与保护企业资产的安全、完整以及财务数据的准确、可靠相关的方法和程序。其后，在1972年，该委员会对会计控制的定义又进行了重新表述，但仍是将保护资产的安全和财务报表可靠性作为会计控制的目标。应该说，会计控制自被提出至今已有40年，似乎没有再研究的必要，实际上却并非如此，研究会计控制有着重大的现实意义。随着全球经济一体化的浪潮，大量公司涌入中国市场。面对强有力的竞争对手，我国企业面临着重要挑战，尤其是企业的管理理念和管理方法需不断更新以适应新形势的要求，在社会经济和企业管理中一直发挥重要作用的会计同样面临着改革的挑战和发展的机遇。与其他管理控制手段相比，由于企业主要是利用以财务会计信息为主的经济信息来控制和调节计划、目标，制约和引导经济活动，会计控制始终贯穿于企业管理的全过程，因此逐渐成为企业内部控制的核心内容。能否建立和完善有效的企业内部会计控制，会直接关系到企业经济目标能否实现。因此，对企业会计控制进行较系统的研究就显得尤为迫切，这也是本文写作的初衷。文章共由五部分组成：第一部分，笔者对构建会计控制理论体系提出了自己的一些设想；对会计控制的概念、目标、原则、程序以及方法进行了分析，并借鉴审计学内部控制整体框架理论的知识，尝试构建了会计控制理论的框架体系；第二部分，列举我国企业内部会计控制弱化的种种表现；第三部分，对我国企业内部会计控制弱化的动因进行了分析；第四部分，针对我国企业内部会计控制弱化的原因，笔者提出了几点解决的思路；在文章的最后，笔者以货币资金以及存货业务流程为例，具体说明会计控制如何在企业的经营管理当中如何发挥作用
Abstract（英文摘要）： The title of my article is Enterprise Internal Accounting Control. The first detail definition of "Accounting Control" was raised in 1963.At that time, being a component of internal control, accounting control is defined as methods and procedures to ensure the safety of assets and the accuracy and reliance of financial data. After that, In 1972, the concept of accounting control was re-defined, but this new definition changed little. From the first time accounting control appeared to now, it has been 40 years. It seemed that there is no need to study it any more, but actually it deserves. With the wes of global economic integration, a lot of foreign companies entered Chinese market. In face of competent opponents, Chinese enterprises face tough challenge, especially their management thoughts and methods. They need renew constantly to adapt the requirement of new trend. Meanwhile, accounting, which has been playing an important role in enterprise management, also faces the challenge to reform and the opportunities to development. Compared with other management control, accounting control, which runs through the whole process of enterprises management, has gradually becomes the core of internal control. Therefore it is more essential to make a systematic study of accounting control. The article includes five parts. Part one is the theoretical explanation of the concept of internal accounting control. Studying the objectives, principles, procedures and approaches of accounting control. With the audit theory, developing the theory system of accounting control. Part two is the analysis of the problem about some enterprises1 weak internal accounting control. Part three is to analyze the reason why these enterprises are lack of accounting control, especially the control circumstances. Part four is some advice for building the system of internal accounting control. At last, I use two examples to show how accounting control works in enterprise’s operation.
论文关键词： 内部控制；会计控制；会计控制弱化；会计控制举例；
Key words（英文摘要）： Internal control；Internal accounting control；Accounting control examples；
Abstract（英文摘要）： The title of my article is Enterprise Internal Accounting Control. The first detail definition of "Accounting Control" was raised in 1963.At that time, being a component of internal control, accounting control is defined as methods and procedures to ensure the safety of assets and the accuracy and reliance of financial data. After that, In 1972, the concept of accounting control was re-defined, but this new definition changed little. From the first time accounting control appeared to now, it has been 40 years. It seemed that there is no need to study it any more, but actually it deserves. With the wes of global economic integration, a lot of foreign companies entered Chinese market. In face of competent opponents, Chinese enterprises face tough challenge, especially their management thoughts and methods. They need renew constantly to adapt the requirement of new trend. Meanwhile, accounting, which has been playing an important role in enterprise management, also faces the challenge to reform and the opportunities to development. Compared with other management control, accounting control, which runs through the whole process of enterprises management, has gradually becomes the core of internal control. Therefore it is more essential to make a systematic study of accounting control. The article includes five parts. Part one is the theoretical explanation of the concept of internal accounting control. Studying the objectives, principles, procedures and approaches of accounting control. With the audit theory, developing the theory system of accounting control. Part two is the analysis of the problem about some enterprises1 weak internal accounting control. Part three is to analyze the reason why these enterprises are lack of accounting control, especially the control circumstances. Part four is some advice for building the system of internal accounting control. At last, I use two examples to show how accounting control works in enterprise’s operation.
论文关键词： 内部控制；会计控制；会计控制弱化；会计控制举例；
Key words（英文摘要）： Internal control；Internal accounting control；Accounting control examples；