对我国企业内部会计控制的探索.doc

对我国企业内部会计控制的探索 摘要 随着我国市场经济体制的完善和经济的快速发展，企业之间的竞争日益激烈，企业内部会计控制不仅是企业赖以生存的有效管理工具，而且已经成为建立现代企业制度的重要组成部分，成为企业经营成败的关键。实践证明，内部会计控制是企业各项管理的基础，是企业持续健康发展的保证，是企业成功不可或缺的要素。随着全球经济的迅速发展，内部会计控制的内容发生了诸多变化。内部会计控制作为企业生产经营活动的自我调节和自我约束的内在机制，其建立、健全及其有效实施是企业生产经营的关键。随着“东方电子”，“银广夏”，“蓝天股份”，“中航油”等上市公司的财务会计造假案的曝光，我国各企业中掀起了一股完善企业内部会计控制的热潮，在理论界也对内部会计控制的完善进行了深入的研究。本篇论文从企业内部会计控制意识，信息沟通，考核奖惩机制，内外监督体系等几个方面分析了我国企业内部会计控制的现状，建立内部会计控制的必要性，并提出相应的具体的措施来建立和健全企业内部会计控制体系。最后，提出建立有效的企业内部会计控制制度的对策，重点论述了建立合理有效的授权批准制度，加强财产保护控制，建立完善的内部控制环境，构建以会计电算化为核心内容的企业管理信息系统等措施，用来确保内部会计控制的稳步前进。因此，研究企业的内部会计控制基本理论问题，既有重要的学术价值，又有重要的实践意义。 关键字 内部会计控制 会计监督 授权批准制度 内部控制环境 The Researching Of Enterprise’s Internal Accounting Controls ABSTRACT With the perfection of the market economy system and fast development of our country economy ,competition between enterprises is increasingly fierce with each passing day. Under these circumstance , internal control is not only a valid management tool which enterprises depend on for existence and development, but also an important part of establishing a modern enterprise system ,playing a key in the successful management of enterprises. Practice the proof , internal accounting control is the foundation of enterprises’ various managements ,and the guarantee of the enterprises’ health development ,and the necessary main factor of an enterprise .With the fast development of economic ,the contents of the internal accounting control changed. As the corporation’s inherent mechanism, internal accounting control takes a self-regulated and self-disciplined effect in the corporation’s producing and operating activities .It’s set-up ,development and implementation in a degree decides the success of the corporation. With the financial accountants of such listed companies as “Orient Electronics corporation”, “silver spacious mansion”, “share of blue sky”,” China Aviation Oil” etc. build the exposing of the frame-up, have raised the upsurge of accounting control inside a whiff of perfect enterprises