我国企业内部会计控制的现状论文42085.docVIP

摘 要 随着全球经济一体化的浪潮，大量公司涌入中国市场。面对强有力的竞争对手，我国企业面临着重要挑战，尤其是企业的管理理念和管理方法需不断更新以适应新形势的要求，在社会经济和企业管理中一直发挥重要作用的会计同样面临着改革的挑战和发展的机遇。能否建立和完善有效的企业内部会计控制，会直接关系到企业经济目标能否实现。因此，对企业会计控制进行较系统的研究就显得尤为迫切，这也是本文写作的初衷。本文针对企业内部会计控制制度普遍薄弱，很多企业对此认识不足，内控人员素质低、信息闭塞、监控体制不完善Abstract With the tide of global economic integration, large companies come into China market. Face strong competition, the enterprises in China are facing an important challenges, especially enterprise management concept and management methods need to constantly updated to meet the demand of the new situation, in social economic and enterprise management has been play an important role in the reform of accounting also faces the challenge and the development opportunity. Whether to establish and perfect the effective internal accounting control of the enterprise, it will directly related to enterprise economic goals can be realized. Therefore, the enterprise accounting control research conducted a system is particularly urgent, this also is this paper writing original intention. Based on the enterprise internal accounting control system, many businesses are generally weak, inadequate understanding, internal control personnel quality low, information block, monitoring imperfect system so on a series of phenomenon. Through the internal accounting control of the enterprise, we explore ways of internal accounting control system and make it better for enterprises normal and smooth development well service. Taking positive enterprise internal accounting control system effectively plays enterprises internal accounting control functions and makes the enterprise in an impregnable position. Keywords: Internal control，ccounting control，Internal accounting control 摘 要 I Abstract II 目录 III 引言 1 第一章 内部会计控制理论及其框架 2 1.1内部会计控制的概念 2 1.2内部会计控制的目标和原则 3 1.2.1内部会计控制的目标 3 1.2.2内部会计控制的原则 3 1.3内部会计控制的程序和方法 4 1.3.1内部会计控制的程序 4 1.3.2 内部会计控制的方法 5 第二章 我国企业内部会计控制的现状 7 2.1企业内部会计控制制度普遍薄弱 7 2.2财务会计报告造假问题突出 7 2.2.1为了发行股票或配股而粉饰财务会计报告 7 2.2.2为了保住“壳”资源而粉饰财务会计报