企业内部会计控制问题研究报告.docVIP

企业内部会计控制问题研究 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)》。 本文从目前内部会计控制存在的问题入手，提出针对性的解决措施，为读者提供可供参考的建议。 关 键 词：内部会计控制，规章制度，业绩评价 Study of internal accounting control Author: Li Chenyi Tutor: Peng Yang Abstract Introduction of a modern enterprise system, we must strengthen internal accounting controls, business success to a large extent there is a direct relationship with. Internal accounting control is to strengthen the accounting regulation to improve the quality of accounting information is a measure of assurance by the enterprise management level of an important symbol. Internal accounting control the basic functions of a protective function, regulating the functions and feedback functions. Accounting internal control system can manage the long-term business development, internal control plays a double cross-effect on the business of information are truthful and reliable assurances from the role of the subordinate units that have responsibility and authority constraints and clear incentive effect on the fundamental business effects in the catalytic role. To promote the internal accounting control system development and implementation of the Ministry of Finance issued the internal accounting control standards - the basic norm (trial). The construction of internal accounting control system in strengthening internal accounting supervision, plug loopholes, and eliminate hidden dangers, protect property, prevent fraud and promote the healthy development of economic activities of great significance. The author analyzes the current problems of internal accounting controls, and proposed specific measures to resolve, providing readers with a reference proposal. Key words: internal accounting control; regulations; performance evaluation 目 录 1 绪 论 1 2 企业内部会计