企业内部计控制常见问题与改进途径.doc

乐 山 职 业 技 术 学 院 毕 业 论 文（设 计） （2013届） 题 企业内部会计控制常见问题与改进途径 系 部 财经管理系 专 业 会计电算化 班 级 普专会计10-2班 学 号 201004330251 姓 名 周 婷 指导教师 梅 淑 先 2014年 5月 6日目录 摘要·····································3 引言·····································4 正文·····································4 第一章 内部会计控制常见问题···························4 1.1控制环境失败····························4 1.2企业内部会计控制体系不完善·····················4 1.3会计人员素质不高，内部会计控制失效·················4 1.4外部监督的缺失···························5 第二章 案例···································5 2.1天虹集团有限公司··························5 2.2某大型商场·····························6 第三章 改进企业内部会计控制的途径························6 3.1建立完善的组织结构和权责分派体系··················6 3.2加强企业内部会计控制制度······················6 3.3强化企业内部审计控制························7 3.4强化外部监督与约束机制·······················7 结论····································7 谢辞·····································7 参考文献···································8 企业内部会计控制常见问题与改进途径 Enterprise Internal Accounting Control and Improvement Ways to Common Problems 财经管理系 普专会计10-2班 周婷 摘要：当今社会经济高速发展,经济环境趋于复杂化、多元化,一些单位内部会计控制薄弱,管理松弛的弊端逐渐暴露出来,国内外财务丑闻的频频爆发更加凸显出内部会计控制制度在企业管理中的重要地位和作用。2010年《企业内部控制配套指引》的发布标志着适应我国实际情况、融合国际先进经验的中国企业内部控制规范体系基本建成,为我国企业内部会计控制制度的健全和完善提供了坚实理论依据。 关键词：内部会计控制； 意义； 问题； 改进途径； 体系不完善； 人员素质不高； 外部监督；强化审计控制；强化 Abstract: Nowadays, with the rapid development of social economy, the economic environment becomes more and more complicated and diversified. Internal accounting controls in some units are weak and the shortcomings of management relaxation are gradually exposed. What’s more, Domestic and foreign financial scandals erupt more frequently, which highlights the important status and role of internal accounting control system in the enterprise management. In 2010, the release of Enterprise Internal Cont