企业内部会计控制目标构造及设计.docVIP

企业内部会计控制目标构造及设计 摘 要 本文认为，随着我国加入WTO和市场经济的逐步深入，对企业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。现代化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。现代企业制度下的企业产权关系、管理体制、治理结构中管理权责的层次结构及企业经济管理要求的多样性是构造企业内部会计控制目标的基本理论；遵循成本效益的原则、针对企业的特点对其内部会计控制的设计进行定位是企业内部会计控制设计的基本原则；采用何种方式设计内部会计控制是企业内部会计控制设计的基本架构。在确定企业内部会计控制基本目标的基础上，应当按照公司管理结构层次和企业内部会计控制目标的内容层次对企业内部会计控制具体目标进行层次划分及设计，充实以行之有效的内部会计控制制度，以便于具体贯彻实施企业内部会计控制制度的目标和要求。 关键词： 内部会计控制 目标的构造 设计 Construction and Designing of the Inner Accounting Controlling System of the Enterprise ABSTRACT With China’s accession to WTO and the rapid development of market economy, self-management of the enterprise including the level and the degree is in more and more demand, that is to say the success of an enterprise depends on the success of its management. In this paper, it is proposed that in order to realize the modern management, the modern enterprise must set a clear goal to control its inner affairs, especially the accounting system. The theory of controlling the enterprise’s inner accounting consists of the following parts: the property right of the enterprise on the ground of modern enterprise system; organization system; the structure of management right and the variety of organization in accordance with enterprise economic management in the course of managing. In terms of the basic principle of designing the controlling system, it should be in the light with cost effectiveness and the typical features of the enterprise. And how to design the system consists the framework. After the goal to be controlled is being set, there should be hierarchical decomposition and designing of the goal according to the structure of the management and the specific object with an effective accounting system to realize the goal and the demand. Key Words: Inner accounting controlling; Designing; Setting of a goal 目 录 摘要……………………………………………………………………… 1 Abstract………………………………………………………………… 2 绪论……………………………………………………………… 5 内部会计控制的定义 …………………………………