乐山电力公司内部会计控制问题研究.doc

乐山电力公司内部会计控制问题研究

学院:经济管理学院
专业班级:财管07级2班
指导教师:武铜铃
职称:讲师
学生姓名:陈思彤
学号:40803010514
摘要
本文的主题是乐山电力公司的会计控制问题的探讨和研究。内部会计控制是指单位为了提高会计信息质量,保护资产安全、完整,确保有关法律法规和规章制度贯彻执行等而制定和实施的一系列控制方法、措施和程序。其目的是为了提高会计信息的质量,保护企业财产的安全与完整。建立和健全内部会计控制制度对提高企业经济效益、保护单位财产安全、提供高透明度的会计信息具有重要作用。内部会计控制是财务治理和公司治理的基础,应站在公司治理高度建立内部会计控制制度,以财务治理为核心健全公司治理,综合运用内部会计控制、财务治理与公司治理等机制,切实提高企业的经营管理水平。内部控制贯穿于企业经营管理活动的各个方面,只要企业存在经济活动和经营管理,就需要加强内部控制,建立相应的内部控制制度。
本文通过对乐山电力公司的会计工作中出现的问题进行详细的分析,运用会计学中的基本知识及本人在实际工作的心得体会,提出对加强该公司内部会计控制的具体实施方案。
关键词会计控制;乐山;电力
Abstract
The topic of this paper is about discussion and study of accountant control in LeShan pany. Inner accounting control is a list of control methods, measures and procedures that pany in order to improve the quality of the accounting information, protect the safety and integrity of the assets, make sure that the relevant laws and rules carry out then, constitute. Its aim has important useful to improve the quality of the accounting information, protect the safety of units property and provide clear and exact quality of the accounting information. The inner accounting control in the foundation that financial administration pany administration, should pany administration to establish the systems of the inner accounting control, make the financial administration kernel to prefer pany administration, together use the inner accounting control, financial administration and pany administration, make sure to improve the lever of the management of the enterprise. Inner control runs through every sides of the enterprise manage activities, If there are economy activities and manage administration, the inner control should be tightened up, and establish appropriate measures of the inner control.
This article has detailed analysis of the problems which appeared on accounting work in LeShan pany, using the elementary knowledge of accountancy and the experience that I got from the working, and then put forward concrete schemes that strengthen the inner accoun