公司治理結构下内部会计控制制度的完善.doc

公司治理结构下内部会计控制制度的完善 摘 要 企业内部会计控制是内部控制的重要组成部分，它对加强会计监督、提高会计信息质量，提高管理效率具有重要作用。内部会计控制制度的建立是为企业严格执行国家财经法律法规和规章制度提供制度保证，是保护企业资产安全和完整，促进企业经营管理水平和会计信息质量提高的需要。直接关系到企业生产经营决策的科学性和有效性，影响着国家宏观经济决策。因此各个企业应分析其内部会计控制制度中所存在的问题，建立有效的制度，加强监管，防范企业经营风险，提高经济效益，实现经营目标。本文从介绍公司治理结构与内部会计控制的关系入手强调内部会计控制的作用。结合企业内部会计控制的现状，指出企业内部会计控制制度存在的问题，分析公司治理下内部会计控制制度完善的有效途径。并提出完善内部会计控制体系应注意的几个问题。 ? 关键词：公司治理结构；内部控制制度；内部会计控制；内控体系 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Corporate Governance Structure of the Internal Accounting Control System Abstract An important component that the inside controls that accounting control is inside enterprises, to strengthening the accounting supervision, improving accounting information quality, improve the efficiency of management and have important function. The setting-up of the system of inside accounting control is to offer the system assurance that enterprises carry out national finance and economics laws and regulations and rules and regulations strictly, protect enterprises assets security and intact, promote the need that enterprises managerial skill and accounting information quality improve. Concern the science and validity of enterprises production business decision directly; make policy influencing the national macro economy. So, each enterprise should analyses the question existing in its inside accounting control system, establish the system that effectively, strengthen supervision, take precautions against enterprises business risk, increase economic efficiency, realize the operations objective. Relations between ownership and management of enterprises of enterprise under the modern enterprise system, manage power and responsibility to arrange for the variety of the structure and enterprises economic management expectancy to be to construct the basic theories of accounting control inside enterprises in the administration structure ? Keyword: Companys administration structure, inside controls the system, Inside accounting control, accuses of the system ? 目 录 摘 要