会计控制目标系统化问题研究.doc

会计控制目标系统问题研究 Renovo Technology Company Research on Internal Accounting Control Abstract This paper mainly analyzes the present existing problems of internal control are representative of the company, and puts forward some suggestions aiming at the existing problems, hoping to create a complete, comprehensive internal control system of enterprise help. In this paper; associative technology company as an example analysis in recent years, with the frequent outbreak of Chinas internal and external fraud scandals, internal control this concept more and more people are familiar with, but from the development of the internal control perspective, we have to admit that, internal control problems are popular today is almost from the audit study field. Have investment value of the company should not only have a good business performance and developing prospect, also must have a reasonable and effective internal control system. The quality of internal control information disclosure of listed companies, not only reflect its own whether has set up perfect internal control system and the understanding of information disclosure responsibility, more influence the judgment and decision of the investors, creditors and regulators. Key words: Renovo science and technology; internal control; the system construction; health reform; quality of construction; information distortion目 录 摘 要 II Abstract II 目 录 I 1 绪 论 1 1.1 研究的目的和意义 1 1.1.1 研究的目的 1 1.1.2研究的意义 1 1.2 国内外研究现状 1 1.2.1 国内研究现状 1 1.2.2 国外研究现状 2 1.3 研究内容及方法 3 2 会计控制目标系统化的概述 5 2.1 会计控制目标系统化的概念 5 2.2 会计控制目标系统化目标 5 2.2.1 审计的含义 5 2.3 会计控制目标系统化的原则 6 2.3.1 全面性原则 6 2.3.2有效性原则 6 2.3.3 审慎性原则 6 2.3.4及时性原则 6 2.3.5独立性原则 6 2.4 会计控制目标系统化作用 7 2.4.1提高会计信息资料的正确性和可靠性 7 2.4.2保证生产和经管活动顺利进行 7 2.4.3保护企业财产的安全完整 7 2.4.4保证企业既定方针的贯彻执行 7 2.4.5保证企业既定方针的贯彻执行 7 2.5 会计控制目标系统化的基本结构 8 2.5.1事前防范 8 2.5.2事中控制 8 2.5.3事后监督 8 3 会计控制目标系统化存在的问题分析 9 3.1缺乏健全的会计控制目标系统化体系 9 3.2会计控制目标系统化制度未进行及时的更新 9 3.3会计监督控制力度不够 9 3.4人员素质较低 9 4 建立健全企业会计控制目标系统化的措施 10