会计专科论文企业内部会计控制研究大学学位论文.doc

摘　　要 实行现代企业制度，必须加强企业内部会计控制，企业经营的成败在很大程度上与其有着直接的关系。内部会计控制既是加强会计监管提高会计信息质量的保证又是衡量企业经营管理水平的重要标志。 企业内部会计控制的基本职能有防护职能、调节职能和反馈职能。内控会计制度可以驾驭企业的长期发展，对企业内部起着双重交叉的控制作用，对企业的信息真实、可靠起保证作用，对下级单位人员有着责权制约与明晰激励作用，对企业的根本效益有促进作用。为促进各单位内部会计控制制度的制定和实施，财政部发布了《内部会计控制规范——基本规范(试行)》。 目前内部会计控制存在的问题，提出针对性的解决措施，为读者提供可供参考的建议。 部会计控制规章制度业绩评价Discussion on strengthening internal accounting control of enterprises The implementation of modern enterprise system, it is necessary to strengthen the internal accounting control, the success or failure of the enterprise management to a large extent has a direct relationship with. Internal accounting control is not only to strengthen the accounting supervision and improve the quality of accounting information is a measure of the quality of enterprise management level is an important symbol. The basic functions of internal accounting control in enterprises have protection function, regulation function and feedback function. Internal accounting control system to manage the enterprise long-term development, the internal plays a double cross, to enterprises information is true, reliable guarantee, the subordinate unit personnel with responsibility and authority to control and clear incentives, promote the fundamental benefits to the enterprise. In order to promote the establishment and implementation of internal accounting control system, the Ministry of Finance issued the internal accounting control norms - basic norms (for Trial Implementation). Starting with the existing problems of internal accounting control, this paper puts forward some measures to provide reference for readers. Keywords：Department of accounting control, rules and regulations, performance evaluation 目　　录 摘　　要 1 Abstract 2 引 言 2 1企业内部会计控制的问题 1.1内部会计控制制度不健全 3 1.2规章制度流于形式 3 1.3业绩评价缺失 3 1.4盈利能力分析的意义 3 2我国企业内部会计控制 4 2.1我国企业内部会计控制的现状 4 2.2我国实施内部会计控制的必要性 4 3我国企业内部会计控制弱化的动因分析 4 3.1内部治理结构不完善 4 3.2委托代理关系下的代理问题仍未得到较完善的解决 6 4. 实施企业内部会计控制的基本思路 7 4.1健全内部会计制度 7 4.2. 强化规章制度的执行 8 4.3建立健全业绩评