浅析企业内部会计控制存在的问题、成因和对策讲义.doc

本科毕业论文 浅析企业内部会计控制存在的问题、成因和对策 作 者 李佳琪 内 容 摘 要 内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制，其建立、健全及实施是企业生产经营成败的关键。加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。 本文从内部会计控制的含义、必要性、基本原则和方法出发，阐述了我国内部会计控制的现状，分析了内部会计控制失控的原因，并根据我国的实际情况就如何解决这些问题提出了个人的一些看法。 本文共包括以下三个部分： 第一部分，内部会计控制及其基本目标和方法。 第二部分，我国内部会计控制存在的主要问题及成因。 第三部分，完善内部会计控制的对策。 作者认为应当将内部审计写入《内部会计控制规范》，并通过建立企业会计信息公开系统发挥管理当局、股东、债权人、职工和社会公众的共同监管作用。 关键词: 内部会计控制 内部审计 外部监督 对策 Abstract As self-accommodation and self-restriction mechanism of enterprise manufacturing and prosecution, internal accounting control’s foundation and implement are the keys of enterprise’s success or defeat. To strengthen accounting supervision and internal accounting control is the important measure of solving accounting order confusion, accounting information distortion and maintenance of owners’ rights and interests. And it is a necessary trend of society progress and economy development. This paper sets out from the concept, necessities, fundamental principles and methods of internal accounting control. It describes the present situation of internal accounting control in our country and analyzes the main reasons for losing control. Finally, the writer puts forward some personal views in the aspect of solving these problems according to actual conditions of our country. This thesis can be divided into three chapters: The first part, internal accounting control and it’s fundamental principles and methods. The second part, the problems of internal accounting control in our country and the reasons. The third part, the ways to deal with the situation. Furthermore, the writer thinks that internal auditing must become one part of internal accounting control criterions. And we can exploit the use of supervision from managers, creditors, investors, staff and public through the disclosure of accounting information system. Key words: internal accounting control; internal auditing; exter