银江股份有限公司内部会计控制问题研究.doc

黑龙江财经学院
毕业论文(设计)
毕业论文银江股份有限公司
题目内部会计控制问题研究
指导教师
学生姓名
二O一四年五月十八日
银江股份有限公司内部会计控制问题研究
摘要
文章阐述了内部会计控制的本质及内涵,结合银江股份有限公司内部会计控制的自我分析报告指出了该公司存在的问题,包括流动资金控制、会计控制制度设计不合理、会计控制监督缺乏力度等。提出了相应的措施:积极应对资金流;合理设计会计制度,建立激励机制;加强全面管理,完善风险评估。银江集团公司内部会计控制的基础工作还比较薄弱,企业实务中很少有成熟的控制体系可以推广,加之各子公司情况千差万别,很难构建出一套具体的适应各类企业的内部会计控制体系。将内部会计控制体系作为一种企业所必需的内在机制为企业所接受将会需要一个过程,需要之上而下,由内而外的全面布局和支持。
关键词: 会计控制;银江股份;问题研究
Abstract
Article explains the nature of internal accounting controls and content, combined with the Silver River Corporation of internal accounting controls self-analysis reported that pany's problems, including liquidity control, accounting control system design is unreasonable, the lack of accounting controls and intensity of supervision . Put forward corresponding measures: to actively respond to capital flows; rational design of the accounting system, establish an incentive mechanism; strengthen prehensive management, improve risk assessment. Silver River Corporation's internal accounting controls basic work is still relatively weak, there are few proven business practices of control system can be extended, combined with various subsidiaries situations vary widely, it is difficult to build a set of specific types of enterprises to adapt to the internal accounting control system .The system of internal accounting controls are necessary as a corporate internal mechanism for the enterprise will need to accept a process that requires top down, from the inside out and support the overall layout.
Keyword: Accounting controls; Silver River shares; Issues
目录
摘要 I
Abstract II
目录 4
1 绪论 5
5
6
6
6
6
6
2 内部会计控制基本理论 7
7
7
7
8
8
8
3银江股份有限公司内部会计控制存在问题 9
银江股份有限公司企业背景 9
内部会计控制存在问题 9
流动资金控制存在的问题 9
10
会计控制监督缺乏力度 10
4 保障内部财务控制体系有效运行的措施 11
积极应对资金流的内部会计控制问题 11
合理设计会计制度,建立激励机制 1