民营企业内部会计控制体系构建毕业论文.docVIP

毕业论文 （20_ _届） 民营企业内部会计控制体系构建 摘 要 内部会计控制研究在国内外已经成为一个热门的话题。民营企业原有的管理方式忽略了会计核算的理论及实施，难以满足企业发展的需要。强化内部会计控制，规范会计行为和管理行为，己成为解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施之一，同时也是社会进步、经济发展的必然趋势。 本文从内部会计控制角度出发，在分析内部会计控制的现状的基础上，探讨了会计失效的具体原因。文章以广博集团为例，采用了实证分析的方法对广博集团的年报、审计报告、内部控制报告等资料进行了整理分析，找出企业在组织管理结构，货币资金和采购销售环节出现的问题，并在此基础上提出了构建内部会计控制体系的建议。希望通过该项研究对于完善企业内部会计控制，强化企业管理、保护资产安全完整、提高会计信息质量、防止错误舞弊方面提供一定的借鉴与指导。 关键词：；；Abstract Internal accounting control at home and abroad to become a hot topic. Management of private enterprises ignore the original theory and implementation of accounting, it is difficult to meet the needs of enterprise development. Strengthen internal accounting controls, standardizing accounting behavior and management behavior, Accounting has become to solve the current disorder, accounting information distortion and maintain one of the important measures equity, but also social progress, economic development trend. From the perspective of internal accounting controls, the analysis of the status of internal accounting controls, based on the failure of the specific reasons for the accounting. articles by broad group, for example, empirical analysis method using broad groups of annual reports, audit reports, internal control report and other data were analyzed with a management structure in the organization to identify companies, money funds and procurement of marketing chain problems, and on this basis to build on the proposed recommendations of the internal accounting control system. The study hopes to improve internal accounting controls, and strengthen enterprise management, protection of the safety and integrity of assets to improve the quality of accounting information to prevent fraud aspects of the error to provide a reference and guidance. Keywords: Private enterprise; Internal accounting control; System construction 目 录 1 内部会计控制概述 1 1.1 内部会计控制定义 1 1.2 内部会计控制实施的意义 1 2 内部会计控制的原则和方法 3 2.1 内部会计控制的原则 3 2.2 内部会计控制的方法 4 3 民营企业的内部会计控制的现状 5 3.1 会计意识淡薄 5 3.2 会计基础工作薄弱 5 3.3 内部会