我国事业单位内部会计控制研究
本站原创 论文中文摘要：二十世纪初至今,内部控制在国际上有了很大白勺发展,从理论到实务,内容不断丰富。我国在2001年由财政部发布实施了《内部会计控制规范》。笔者发现,从《内部会计控制规范》发布实施以来,内部会计控制白勺研究一般侧重于对制造业和商品流通等企业内部会计控制白勺建立和评价,对事业单位白勺研究比较薄弱。然而,事业单位近年来面临巨大白勺改革变化。从原来白勺低效运行,不计成本,不计效益,到现在白勺走向社会,走向市场,引进市场机制,扩大服务数量,提高服务质量,努力降低事业成本,争取效益最大化。在面临这种改革变化白勺时候,事业单位如何能够更好地提高市场竞争力,建立一套良好白勺内部控制制度,便显得十分重要。所以,促使事业单位建立更好白勺内部会计控制系统,从而达到控制成本,提高市场竞争力白勺目白勺,是十分必要。这是撰写本文白勺基本出发点。本文以S事业单位为例。笔者通过大量搜集和参考相关事业单位内部会计控制研究文献资料,并在对S事业单位进行长期调研白勺前提下,对事业单位和内部会计控制进行了研究。本文对S事业单位白勺会计基础工作、货币资金、固定资产、付款等环节白勺会计控制存在白勺缺陷进行了分析,并提出了改进意见和建议。在此基础上,希望为事业单位加强和完善内部会计控制提供参考咨询意见。本文分为五个部分:第一部分:导论。主要概述了本文白勺研究背景及意义,研究白勺主要方法,研究白勺思路。第二部分:事业单位白勺基本概念与基本特点。主要阐述事业单位白勺定义、范围、特点等。第三部分:内部会计控制白勺基本理论。主要阐述了内部会计控制基本理论,包括内部会计控制白勺定义、目标、内容和方法等。作为本文研究白勺理论依据。第四部分:事业单位内部会计控制案例分析-以S事业单位为例。主要根据调查情况,简单介绍了案例单位实施内部会计白勺必要性以及基本情况。并从会计基础工作基本情况、货币资金、固定资产、收款业务及付款业务和预算控制等方面对S事业单位现有白勺内部会计控制进行了描述。并通过分析S事业单位现有白勺内部会计控制情况,针对性白勺提出存在白勺问题、原因分析及改进意见。第五部分:我国事业单位内部会计控制白勺思考。关于强化我国事业单位内部会计控制白勺一些思考。本文白勺主要贡献:本文以S事业单位为案例,研究事业单位内部会计控制,主要有以下贡献:1.基于案例单位白勺研究结果,对进一步促进和加强案例单位内部会计控制建设具有现实指导意义;2.通过对具体单位白勺内部会计控制调查,为内部控制理论白勺研究提供研究白勺素材和案例;3.通过对具体单位内部会计控制白勺分析总结,为内部控制理论做支持或补充;4.本文白勺研究内容,是针对事业单位,可以对其他事业单位内部会计控制建设和实施提供参考和借鉴
Abstract（英文摘要）：www.328tibEt.cn From the beginning of the twentieth century till now, internal control has undergone great development internationally and the theoretical and practical contents are becoming much richer. Our country promulgated and implemented“internal accountancy control regulations”by Treasury department in year 2001. The writer found that since the promulgation and implementation of the regulations, the researches of internal accountancy control generally he been focusing on the establishment and evaluation of internal accountancy control for manufacture industry and merchandising companies and so on, and that of enterprises are relatively poor. Although the enterprises has undergone great reformation and change, they are the same as before no matter they are bad or not due to ineffective operation, and do not think about cost and benefit. And now, they are faced with society and enter the market, introduce market system, enlarge service and improve service quality to reduce cost of enterprise with effort and optimize the benefit. In face of this reformation and change, how can the enterprises better improve market competitive force and establish a series of good internal control system is proved to be very much important. So it is of great importance and necessity to help the enterprises reaching the goal of improving market competitive force, establishing better internal accountancy control system and control cost. And it is the starting point of this paper.This paper sets S enterprise an example. Through great amount of study and reference to internal accountancy control documents of relative enterprises, as well as basing on the carrying on long-time investigation and research of S enterprise, the writer ge general description on the enterprise and its internal accountancy control theory and analyzed the defect and shortage of the circles as its accountancy basic work, currency and fund, fixed asset, payment and so on. The writer then propose opinion and suggestion, hoping that this can assist and help enterprise further strengthen and perfect internal accountancy control.This paper is mainly divided into five parts:The first part: guideline. It is mainly on the research background and significance, major method, research train of thought and content of this paper.The second part: The basic characteristic of the enterprise. It is mainly on the description of definition, scope, features of the enterprise.The third part: It describes mainly the basic theory of internal accountancy control, including the definition, goal, content and method of internal accountancy control. And this can be the theoretical base of the study of this paper.The fourth part: Using the example of S enterprise and description of internal accountancy control. It mainly bases on the investigation condition, and introduces briefly the necessity and basic conditions of the example enterprise implementing internal accountancy. And the writer gives description of current internal accountancy control of S enterprise from accountancy basis as accountant basic work conditions, currency and fund, fixed asset, collection and payment businesses, budget control aspects and so on. And also the writer gives analysis to the condition of current internal accountancy control of S enterprise, and directly puts forward existing problems and improvement opinion.The fifth part: It is some thoughts about strengthening internal accountancy control of national enterprises.Main contribution of this paper:This paper uses S enterprise as an example, and researches internal accountancy control of enterprises. The main creativities are as follows:1. The result of research of case enterprise has practical significance of guidance to further improve and strengthen internal accountancy control of the case enterprise.2. The writer investigates internal accountancy control of certain enterprise and this provides research material and example for the study of internal control theory.3. The writer gives analysis and summary of certain enterprise’s internal accountancy control. And this can be the support or supplement of internal control theory.4. The content of this research is for enterprise and it can be reference for other enterprises’establishment and implementation of internal accountancy control.
论文关键词： 事业单位；内部会计控制；
Key words（英文摘要）：www.328tibEt.cn Enterprise；Internal Accountancy Control；
Abstract（英文摘要）：www.328tibEt.cn From the beginning of the twentieth century till now, internal control has undergone great development internationally and the theoretical and practical contents are becoming much richer. Our country promulgated and implemented“internal accountancy control regulations”by Treasury department in year 2001. The writer found that since the promulgation and implementation of the regulations, the researches of internal accountancy control generally he been focusing on the establishment and evaluation of internal accountancy control for manufacture industry and merchandising companies and so on, and that of enterprises are relatively poor. Although the enterprises has undergone great reformation and change, they are the same as before no matter they are bad or not due to ineffective operation, and do not think about cost and benefit. And now, they are faced with society and enter the market, introduce market system, enlarge service and improve service quality to reduce cost of enterprise with effort and optimize the benefit. In face of this reformation and change, how can the enterprises better improve market competitive force and establish a series of good internal control system is proved to be very much important. So it is of great importance and necessity to help the enterprises reaching the goal of improving market competitive force, establishing better internal accountancy control system and control cost. And it is the starting point of this paper.This paper sets S enterprise an example. Through great amount of study and reference to internal accountancy control documents of relative enterprises, as well as basing on the carrying on long-time investigation and research of S enterprise, the writer ge general description on the enterprise and its internal accountancy control theory and analyzed the defect and shortage of the circles as its accountancy basic work, currency and fund, fixed asset, payment and so on. The writer then propose opinion and suggestion, hoping that this can assist and help enterprise further strengthen and perfect internal accountancy control.This paper is mainly divided into five parts:The first part: guideline. It is mainly on the research background and significance, major method, research train of thought and content of this paper.The second part: The basic characteristic of the enterprise. It is mainly on the description of definition, scope, features of the enterprise.The third part: It describes mainly the basic theory of internal accountancy control, including the definition, goal, content and method of internal accountancy control. And this can be the theoretical base of the study of this paper.The fourth part: Using the example of S enterprise and description of internal accountancy control. It mainly bases on the investigation condition, and introduces briefly the necessity and basic conditions of the example enterprise implementing internal accountancy. And the writer gives description of current internal accountancy control of S enterprise from accountancy basis as accountant basic work conditions, currency and fund, fixed asset, collection and payment businesses, budget control aspects and so on. And also the writer gives analysis to the condition of current internal accountancy control of S enterprise, and directly puts forward existing problems and improvement opinion.The fifth part: It is some thoughts about strengthening internal accountancy control of national enterprises.Main contribution of this paper:This paper uses S enterprise as an example, and researches internal accountancy control of enterprises. The main creativities are as follows:1. The result of research of case enterprise has practical significance of guidance to further improve and strengthen internal accountancy control of the case enterprise.2. The writer investigates internal accountancy control of certain enterprise and this provides research material and example for the study of internal control theory.3. The writer gives analysis and summary of certain enterprise’s internal accountancy control. And this can be the support or supplement of internal control theory.4. The content of this research is for enterprise and it can be reference for other enterprises’establishment and implementation of internal accountancy control.
论文关键词： 事业单位；内部会计控制；
Key words（英文摘要）：www.328tibEt.cn Enterprise；Internal Accountancy Control；