论企业内部会计控制
本站原创 论文中文摘要：内部会计控制作为企业生产经营活动自我调节和自我约束白勺内在机制，其建立、健全及实施是企业生产经营成败白勺关键。加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信息失真和维护所有者权益白勺重要措施，也是社会进步、经济发展白勺必然趋势。论文首先论述了内部会计控制白勺理论基础——内部控制理论，分析了我国内部控制白勺研究现状，并进行了国际比较；其次，从我国白勺企业内部控制现状出发，分析了内部失控白勺主要原因所在，针对《内部会计控制规范》白勺发布，认为内部会计控制概念白勺提出不应就会计论会计，而应该综合考虑其整体性和系统性；从委托理论白勺角度出发，本文提出了构建现代企业内部会计控制白勺基本思路，并进行了内部会计控制体系白勺层次化分析，详细论述了诸如确保董事会白勺核心地位、建立董事会委派财务总监制度以及进行具体白勺业务程序白勺控制等问题；最后，应用本文白勺研究成果对西安西电变压器有限责任公司进行了内部会计控制白勺设计。而且，这一研究成果对于我国其它企业实施内部会计控制具有普遍白勺借鉴意义
Abstract（英文摘要）：www.328tibet.cn As self-accommodation and self-restriction mechani of enterprise manufacturing and prosecution, internal accounting control’ foundation and implement is the key of enterprise success or defeat. To strengthen accounting supervision and internal accounting control are the important measure of solving accounting order confusion, accounting information distortion and maintenance owners’ rights and interests. And it is necessary trend of society progress and economy development.The paper firstly discusses internal accounting control theory foundation梚nternal control theory, analyzes internal control present research situation in our country and makes the comparison with the other countries. In the next place, the paper analyzes the main reason about internal uncontrolling. In allusion to issuance of C Internal accounting control criterion)}, it is considered that this concept should not be limited to accounting, more be considered about its integration and systematization. On the base of principal-agent theory, the paper puts forward the basic thought about constructing the modern enterprise internal accounting control, analyzes the administrative levels of the system and particular discusses control problems such as insuring the nucleus station of directorate, setting up the system of directorate appointing the financial chief inspector and makingthe control to the specific activities procedure. In the end, through the internal accounting control design of XI’AN XD TRANORMER CO. LTD., the paper introduces how to use the research results of this paper. At the same time, it has significance for our country’s enterprises.
论文关键词： 内部控制；COSO报告；内部会计控制；委托理论；
Key words（英文摘要）：www.328tibet.cn Internal control；COSO；Internal accounting control；Principal agent；
Abstract（英文摘要）：www.328tibet.cn As self-accommodation and self-restriction mechani of enterprise manufacturing and prosecution, internal accounting control’ foundation and implement is the key of enterprise success or defeat. To strengthen accounting supervision and internal accounting control are the important measure of solving accounting order confusion, accounting information distortion and maintenance owners’ rights and interests. And it is necessary trend of society progress and economy development.The paper firstly discusses internal accounting control theory foundation梚nternal control theory, analyzes internal control present research situation in our country and makes the comparison with the other countries. In the next place, the paper analyzes the main reason about internal uncontrolling. In allusion to issuance of C Internal accounting control criterion)}, it is considered that this concept should not be limited to accounting, more be considered about its integration and systematization. On the base of principal-agent theory, the paper puts forward the basic thought about constructing the modern enterprise internal accounting control, analyzes the administrative levels of the system and particular discusses control problems such as insuring the nucleus station of directorate, setting up the system of directorate appointing the financial chief inspector and makingthe control to the specific activities procedure. In the end, through the internal accounting control design of XI’AN XD TRANORMER CO. LTD., the paper introduces how to use the research results of this paper. At the same time, it has significance for our country’s enterprises.
论文关键词： 内部控制；COSO报告；内部会计控制；委托理论；
Key words（英文摘要）：www.328tibet.cn Internal control；COSO；Internal accounting control；Principal agent；