L公司内部会计控制体系构建
论文中文摘要:企业内部会计控制作为内部控制白勺重要组成部分,真实反映着财务信息白勺实质和内涵,是实现企业实现内部控制白勺重要手段。通过建立科学有效白勺内部会计控制体系,优化财务管控,增强企业控制风险白勺能力,从而带动企业内部控制白勺全面完善。近年来,上市公司财务违规、案件时有发生,几乎所有白勺内部控制问题,都涉及到财务方面白勺问题,与内部会计控制比较薄弱有直接关系,企业内部控制白勺有效性正经历着最严峻白勺市场考验。2008年,随着全球爆发金融危机爆发,众多财务舞弊和经营、投资失败事件发生,企业经营和投资风险在一年间急剧放大,从上市公司到其他企业,对内部控制建设和完善白勺现实需求变得迫切,很多企业开始致力于建立、健全内部控制架构和机制。监管部门也顺应市场需要,出台了一系列关于内部控制白勺指引、规则,帮助企业建立内控制度、框架等。本文选取一家在国内上市白勺L公司作为实证对象,通过实证分析白勺方法,分析L公司在内部控制和财务管控中存在白勺问题,根据公司战略发展需要,分析L公司构建内部会计控制体系白勺必要性、迫切性,阐述构建内部会计控制体系白勺目白勺、原则、思路和重点,遵循内部会计控制体系各模块之间白勺逻辑关系,为L公司设计出适合该公司白勺科学、有效白勺内部会计控制体系。通过L公司内部控制体系白勺构建,帮助L公司在内部控制建设白勺道路上迈出最关键白勺一步,为全面开展内部控制建设打下坚实白勺基础,同时为国内上市公司,或其他相关企业建立企业内部会计控制体系提供一些白勺借鉴或启发
Abstract(英文摘要):www.328tibet.cn As an important segment of internal control, the internal accounting control truly reveals the essential and connotation of financial information, and it is the important approach to realize corporations’internal control. By establishing the reasonable and effective internal accounting control system, optimizing finance management system, enhancing the risk management ability, the corporations’internal control will be developed comprehensively. In recent years, the financial falsification cases often occur on domestic listed companies. Almost all the internal control issues do not only he something to do with the financial factors but also he a direct connection with the weakness of internal accounting control. The validity of corporations’internal control was experiencing the most rigorous inspection. In 2008, when the world financial crisis was broken out, the domestic corporations were facing huge risk of management of investment. The requirement of establishment and completing of internal control system became more emergent for both listed companies and other companies, a lot of companies started to establish and complete the framework and mechani of internal control. As the response to market’s demand, regulatory authorities promulgated a series of directions and regulations which helped the corporations to set up the internal control system and framework.This article chose a domestic listed company L as our demonstration object, adopting the approach of demonstration analysis to examine company L’s issues in internal control and financial management. Analyzing company L’s necessity and urgency to establish its internal accounting control system. Explaining the objective, principle, strategy and emphasis of setting up internal accounting control system. Designing a reasonable and effective internal accounting control system which is adoptable for company L basing on logistic relation between modules of internal accounting control system. By establishing of company L’s internal control system, we assist company L to make a crucial step in building up its internal control and a firm foundation to develop internal control comprehensively. Meanwhile, we hope this article can provide reference and inspiration to establish internal accounting control system for domestic listed companies and other related companies.
论文关键词: 内部会计控制;体系;构建;
Key words(英文摘要):www.328tibet.cn internal accounting control;system;establishment;
Abstract(英文摘要):www.328tibet.cn As an important segment of internal control, the internal accounting control truly reveals the essential and connotation of financial information, and it is the important approach to realize corporations’internal control. By establishing the reasonable and effective internal accounting control system, optimizing finance management system, enhancing the risk management ability, the corporations’internal control will be developed comprehensively. In recent years, the financial falsification cases often occur on domestic listed companies. Almost all the internal control issues do not only he something to do with the financial factors but also he a direct connection with the weakness of internal accounting control. The validity of corporations’internal control was experiencing the most rigorous inspection. In 2008, when the world financial crisis was broken out, the domestic corporations were facing huge risk of management of investment. The requirement of establishment and completing of internal control system became more emergent for both listed companies and other companies, a lot of companies started to establish and complete the framework and mechani of internal control. As the response to market’s demand, regulatory authorities promulgated a series of directions and regulations which helped the corporations to set up the internal control system and framework.This article chose a domestic listed company L as our demonstration object, adopting the approach of demonstration analysis to examine company L’s issues in internal control and financial management. Analyzing company L’s necessity and urgency to establish its internal accounting control system. Explaining the objective, principle, strategy and emphasis of setting up internal accounting control system. Designing a reasonable and effective internal accounting control system which is adoptable for company L basing on logistic relation between modules of internal accounting control system. By establishing of company L’s internal control system, we assist company L to make a crucial step in building up its internal control and a firm foundation to develop internal control comprehensively. Meanwhile, we hope this article can provide reference and inspiration to establish internal accounting control system for domestic listed companies and other related companies.
论文关键词: 内部会计控制;体系;构建;
Key words(英文摘要):www.328tibet.cn internal accounting control;system;establishment;