完善内部控制.docVIP

完善会计内部控制制度的措施 摘 要 会计内部控制制度是国家机关、事业单位、公司、企业和其他组织为了依法核算、依法管理、规范会计行为，一个企业的成功首先是管理的成功。内部会计控制的目标是保证业务按照适当的授权进行；保证业务活动以正确的金额，在规定的会计期间，记录于规定的账户；保证账面资产与实有资产定期核对，并揭示薄弱环节；保证企业经济活动依法、有效、有序地进行。加强企业内部控制是企业最基础性的工作，也是企业能够生存发展的保证。每个企业都应该严格遵守国家的有关规定，根据自身的实际情况，来制定内部会计控制制度，不能盲目的照抄照搬，要处理好与内部审计、各管理层之间的关系，加强监督、合理授权，充分发挥其灵活性和简便性的特点。本文首先了解我国企业内部会计控制制度的内容，指出了内部会计控制制度存在的现状，结合数字信息时代通过对现在企业内部会计控制制度的分析，最后提出了在现代企业制度条件下，建立和完善会计内部控制制度的思路和办法以及措施。 关键词：内部会计控制；内部管理；内部控制制度 Perfect the internal control system of enterprise Abstract Accounting internal control system is state organs, institutions, companies, enterprises and other organizations in order according to accounting, managing, and standardizing accounting behavior, the success of an enterprise is to manage the success of the first. Internal accounting control objectives is to ensure that business in accordance with appropriate authorization; ensure the right amount of operational activities, in the prescribed accounting period, recorded in the specified account; ensure that the carrying amount of assets and there is a reconciliation of assets on a regular basis, and to reveal weaknesses; guarantee enterprise economic activity according to the law, effective and orderly manner. Strengthen internal control is the most basic work, but also companies to guarantee the survival and development. Every enterprise should strictly observe the relevant provisions of the country, according to their own actual conditions to develop internal accounting control system.Firstly, to understand our system of internal accounting control the content, combined with digital information age through the present internal accounting control system analysis, and finally put forward under the conditions of the modern enterprise system, establish and perfect the internal control system of accounting ideas and methods and measures. Key words:Internal accounting control; internal management ; internal control 目 录 摘 要 I Abstract II 绪 论 1 （一）研究背景 1 （二）研究目的和意义 1 1．研究目的 1 2．研究意义