会计专科论文企业内部会计控制研究大学毕设论文.doc

- 1- 摘要实行现代企业制度,必须加强企业内部会计控制,企业经营的成败在很大程度上与其有着直接的关系。内部会计控制既是加强会计监管提高会计信息质量的保证又是衡量企业经营管理水平的重要标志。企业内部会计控制的基本职能有防护职能、调节职能和反馈职能。内控会计制度可以驾驭企业的长期发展,对企业内部起着双重交叉的控制作用,对企业的信息真实、可靠起保证作用,对下级单位人员有着责权制约与明晰激励作用,对企业的根本效益有促进作用。为促进各单位内部会计控制制度的制定和实施,财政部发布了《内部会计控制规范——基本规范(试行)》。本文从目前内部会计控制存在的问题入手,提出针对性的解决措施,为读者提供可供参考的建议。关键词: 部会计控制, 规章制度, 业绩评价- 2- Discussion on strengthening internal accounting control of enterprises The implementation of modern enterprise system, it is necessary to strengthen the internal accounting control, the ess or failure of the enterprise management toa large extent has a direct relationship with. Internal accounting control isnot only to strengthen the accounting supervision and improve the quality of accounting information isa measure of the quality of enterprise management level is an important symbol. The basic functions of internal accounting control in enterprises have protection function, regulation function and feedback function. Internal accounting control system to manage the enterprise long-term development, the internal plays a double cross, to enterprise's information is true, reliable guarantee, the subordinate unit personnel with responsibility and authority to control and clear incentives, promote the fundamental benefits to the enterprise. In order to promote the establishment and implementation of internal accounting control system, the Ministry of Finance issued the "internal accounting control norms - basic norms (for Trial Implementation)". Starting with the existing problems of internal accounting control, this paper puts forward some measures to provide reference for readers. Keywords : Department of accounting control, rules and regulations, performance evaluation -1- 目录摘要......................................................................................................................... 1 Abstract ........................................................................................................................... 2 引言...........