I内部会计控制论文.docVIP

毕 业 论 文 题 目 论我国中小企业内部会计控制制度的建设 英 文 题 目Theory of the construction of small and medium enterprise internal accounting control system in our country 院 系 会计学院 专 业 姓 名 班级学号 指导教师 二零一三年六月 摘要，形同虚设本文并分析我国中小企业Abstract The internal control system is the inevitable product of the modern enterprise management, strengthen the construction of the internal control system is the inherent requirement for the establishment of a modern enterprise system. Effective internal control not only the enables enterprises the rational allocation of resources, improve labor productivity, and better able to prevent and detect internal and external fraud. Internal accounting control is the core of the enterprise internal control, including the protection of the security of assets, to ensure the authenticity and integrity of the accounts and financial reporting methods, procedures and organizational planning. The command accounting work and the use of accounting information production and business activities of enterprises, regulate, control, to ensure that the goals of the business to maximize the benefits. Considerable number of enterprises have not paid enough attention to the establishment of the system of internal accounting controls, resulting in distortion of accounting information, accounting disorder, lawlessness and indiscipline phenomenon often occurs, resulting in loss of control, loss of assets, business failure. On internal accounting control of the content, methods, role, and how to establish and perfect the internal accounting control system to talk about some of their own understanding. Key words: Internal accounting controls; problems; necessity; countermeasures 目 录 引 言 4 一、文献回顾 4 （一）我国内部会计控制的理论研究 4 （二）国外内部会计控制的理论研究 5 二、内部会计控制基本理论 5 （一）内部会计控制的含义 5 （