内部会计控制论文.doc

毕业论文
题目论我国中小企业内部会计控制制度的建设
英文题目Theory of the construction of small and medium enterprise internal accounting control
system in our country
院系会计学院
专业
姓名
班级学号
指导教师
二零一三年六月
摘要
内部会计控制机制在企业运营管理中发挥着越来越重要的作用,有效的内控机制能够提供客观公允的会计信息,提高企业财务内部控制效率,为企业的持久、快速、健康发展提供保障。目前我国中小企业中仍存在费用支出失控、内部监督形同虚设、会计专业人才队伍素质不高、企业管理者缺乏风险理念,风险应对能力不强、企业管理层缺乏内控理念等一系列问题。本文对国内和国际上关于内控体制理论的研究状况进行了简单介绍,阐明了我国中小企业内控的特征、发展方向和内控机制在企业运营管理中的重要地位。并分析我国中小企业内控现状,提出构建中小企业内控机制的建议。
关键词: 企业内部会计控制; 问题; 必要性; 对策
Abstract
The internal control system is the inevitable product of the modern enterprise management, strengthen the construction of the internal control system is the inherent requirement for the establishment of a modern enterprise system. Effective internal control not only the enables enterprises the rational allocation of resources, improve labor productivity, and better able to prevent and detect internal and external fraud. Internal accounting control is the core of the enterprise internal control, including the protection of the security of assets, to ensure the authenticity and integrity of the accounts and financial reporting methods, procedures anizational planning. mand accounting work and the use of accounting information production and business activities of enterprises, regulate, control, to ensure that the goals of the business to maximize the benefits. Considerable number of enterprises have not paid enough attention to the establishment of the system of internal accounting controls, resulting in distortion of accounting information, accounting disorder, lawlessness and indiscipline phenomenon often occurs, resulting in loss of control, loss of assets, business failure. On internal accounting control of the content, methods, role, and how to establish and perfect the internal accounting control system to talk about some of their own understanding.
Key words: Internal accounting controls; problems; necessity; countermeasures
目录
引言 4
一、文献回顾 4
(一)我国内部会计控制的理论研究 4
(二)国外内部会计控制的理论研究