试议毕业论文1008 陈思艺.docVIP

　　试议毕业论文1008 陈思艺 试议毕业论文1008 陈思艺导读：····42.2企业内部会计制度的性质················································42.3企业内部会计制度建设的重要性··········································52.4企业内部会计制度建设的必要性··········································53.当前企业内部会计制度存在的问题····································· 江苏联合职业技术学院毕业设计（论文） 浅议企业内部会计制度建设 系 别 财经艺术系 专 业 会计 班 级 1008 姓 名 陈思艺 指导教师 朱磊娜 日 期 江苏联合职业技术学院镇江分院 目 录 中文摘要·································································2 1.引言···································································3 2.企业内部会计制度概述···················································3 2.1内部会计制度的含义····················································4 2.2企业内部会计制度的性质················································4 2.3企业内部会计制度建设的重要性··········································5 2.4企业内部会计制度建设的必要性··········································5 3.当前企业内部会计制度存在的问题·········································4 3.1企业内部会计制度基础十分薄弱··········································6 3.2企业会计业务缺乏内部监督··············································7 3.3企业内部会计制度设计不合理············································7 3.4企业内部审计机构缺乏独立性············································7 3.5会计人员综合素质偏低··················································7 4.善企业内部会计制度的有关措施············································8 4.1建立健全企业内部会计管理体系···········································8 4.2应提高企业负责人对建立内部会计制度的重视程度···························8 4.3改进企业内部会计控制的方法·············································8 4.4建立相对独立的内部审计机构·············································9 4.5加强会计电算化内部管理制度建设·········································9 4.6提高会计人员的综合素质·················································10 结论······································································10 试议毕业论文1008 陈思艺(2)导读： 了内部会计制度的内容是在限定条件下的选择，其属于经营者享有的剩余会计规则制定权合约。 2.3企业内部会计制度建设的重要性 2.3.1加强企业会计监督的需要 企业内部会计制度是企业会计工作应遵守的规定，健全的企业内部会计制度，是企业处理各项经济业务、进行企业会计核算和实现企业会计监督的重要准则。目前我国的会计制度由《会计法》、《企业会计准则》（基本准