会计专业毕业设计论文.doc

毕 业 设 计 （ 论 文 ） 题 目 江西康华企业集团内部会计控制 英文题目the internal accounting controlling of the Jiangxi Kanghua company 学生姓名 金 鑫 班 级 07会计电算化(3)班 专 业 会计电算化 指导教师 申 凯 东华理工大学高等职业技术学院 二0 一0年 5 月  摘 要 本文的研究对象是江西康华企业集团的内部会计控制。内部会计控制是内部控制的一个重要子系统，它是指单位为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。 随着经济的发展，改革的不断深化，我国企业在管理中的弊端日益暴露出来，其中会计信息质量问题尤其突出，而要改善这一现状，关键因素之一就是要加强企业的内部会计控制。 因此，本文从内部会计控制设计的角度对内部会计控制进行研究。文文共分为三部分，第一部分为绪论,介绍江西康华企业集团的概况，第二部分为江西康华企业集团内部会计控制的描述及存在的问题,第三部分为江西康华企业集团内部会计控制的改进建议。 关键词：内部会计控制，内部控制  ABSTRACT The object of this paper is the internal accounting controlling of the Jiangxi Kanghua company. Internal accounting controllig is an important sub-system of the internal controlling, it means to develop and implement a serise of controlling methods,measures and procedures in order to improve the quality of accounting information, protection of assets security、integrity and ensure the relevant laws and regulations carryed out. With the economic development and the reform deepening, the drawbacks of the enterprises in the management in China are being exposed, and the quality of the accounting information is particularly prominent. To improve this situation, one of the key factors is to strengthen the companys internal accounting controllings. Thus, this paper researchs the internal accounting controllings from the perspective of the internal accounting controlling design.This paper divides into three parts, the first part is an introduction, introduces the Jiangxi Kanghua company,the second part is the internal accounting controlling theory’s description and the problems of the Jiangxi Kanghua company., in the third part, the internal accounting controlling’s improving of the Jiangxi Kanghua company is discussed. Keywords: Internal accounting controlling, Internal controlling  目 录 摘 要 I ABSTRACT II 1