[论企业内部会计控制制度.docVIP

论企业内部会计控制制度 摘要 随着市场经济的发展，公司治理结构的逐步完善，企业的内部管理发生了很大变化，这就要求企业在加强经营管理的同时，一定要健全内部会计控制。内部会计控制的变革与创新是企业资产安全完整和经济活动有效进行的基础，通过内部相互牵制、相互制约，确保企业经济健康有序地发展。内部会计控制的建立与完善是强化企业内部管理，保证会计工作规范有序进行的重要举措。现代企业制度下，企业必须健全内部会计控制，建立内部会计控制的创新观念，只有这样才能增强企业自我约束能力，提高抵御风险能力，真正实现可持续发展。伴随着我国加入WTO和市场的逐步深入，对自身管理水平和管理深度的要求越来越高，一个企业的成功首先是管理的成功。企业要实现现代化的管理，必须要明确企业内部控制的目标，特别是内部会计控制目标。本文分析了我国企业内部会计控制制度的现状,指出了内部会计控制存在的缺陷。通过对目前企业内部会计控制进行认真分析，了解目前企业的内部会计控制制度存在的缺陷，最后提出了在现代企业制度条件下,建立和完善内部会计控制制度的措施。 关键词： 内部会计 控制制度 企业 Abstract With the development of market economy, the gradual improvement of corporate governance, management of enterprises has undergone great changes, which requires companies to strengthen management at the same time, we must improve internal accounting controls. Internal accounting control of assets, change and innovation is the integrity and security of the basis for effective economic activity, through internal mutual restraint, mutual restraint, to ensure the healthy and orderly development of economic enterprises. The establishment of internal accounting control is to strengthen and improve the internal management, to ensure orderly accounting for an important measure. Modern enterprise system, enterprises must improve internal accounting controls, internal accounting controls established innovative ideas, the only way to enhance self-discipline, improved ability to withstand risks, truly sustainable development. Follows our country to join WTO and the market gradually thorough, is more and more high to own management level and the management depth request, an enterprises success first is the management success.The enterprise must realize the modernized management, must have to be clear about the enterprise internal control the goal, specially internal accountant controls the goal.This article analyzed Our country Enterprise interior accountant to control the system the present situation, had pointed out internal accountant controlled the existence the flaw.Through controls to pre