《乐山电力公司内部会计控制问题研究》.docVIP

乐山电力公司内部会计控制问题研究 学 院：经济管理学院 专业班级：财管07级2班 指导教师：武 铜 铃 职 称：讲 师 学生姓名：陈 思 彤 学 号：40803010514 摘 要 本文的主题是乐山电力公司的会计控制问题的探讨和研究。内部会计控制是指单位为了提高会计信息质量，保护资产安全、完整，确保有关法律法规和规章制度贯彻执行等而制定和实施的一系列控制方法、措施和程序。其目的是为了提高会计信息的质量，保护财产的安全与完整。。内部控制贯穿于企业经营管理活动的各个方面，只要企业存在经济活动和经营管理，就需要加强内部控制，建立相应的内部控制制度。Abstract The topic of this paper is about discussion and study of accountant control in LeShan Electricity Company. Inner accounting control is a list of control methods, measures and procedures that a company in order to improve the quality of the accounting information, protect the safety and integrity of the assets, make sure that the relevant laws and rules carry out then, constitute. Its aim has important useful to improve the quality of the accounting information, protect the safety of units property and provide clear and exact quality of the accounting information. The inner accounting control in the foundation that financial administration and company administration, should use company administration to establish the systems of the inner accounting control, make the financial administration kernel to prefer the company administration, together use the inner accounting control, financial administration and the company administration, make sure to improve the lever of the management of the enterprise. Inner control runs through every sides of the enterprise manage activities, If there are economy activities and manage administration, the inner control should be tightened up, and establish appropriate measures of the inner control. This article has detailed analysis of the problems which appeared on accounting work in LeShan Electricity Company, using the elementary knowledge of accountancy and the experience that I got from the working, and then put forward concrete schemes that strengthen the inner accounting control in this company. Key words: accounting control．LeShan．electricity 摘 要．．．．．．．．．．．