毕业论文浅议企业内部会计制度建设分析.docVIP

江苏联合职业技术学院毕业设计（论文） 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 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 参考文献 ·································································11 摘 要 建立内部会计制度是国家法律、法规的必要补充，是贯彻实施国家会计法律、法规的重要基础和保证。近年来，我国的国民经济高速增长，综合国力大大提升。但是，在与国际经济接轨、新旧体制转换中我国相当一部分企业对建立内部会计控制制度不够重视，导致会计信息失真、会计秩序混乱以致最后管理失控。 内部会计控制制度是一项行之有效的内部管理制度，是内部控制制度的重要组成部分，对维护会计工作秩序和提高管理水平都具有重要作用。 【关键词】 内部会计制度 设计原则 完善措施 1.引言 随着我国社会主义市场经济的飞速发展，企业若想在激烈的市场竞争中立足并获得长远的发展，就必须加强企业内部会计控制制度的完善。完善的企业内部会计控制制度能够有力地防范企业经营和管理风险，对培养企业管理人才以及提升管理水平也有着至关重要的作用，能够更好地实现企业进一步发展。 2.企业内部会计制度概述 会计制度是进行会计工作所应遵循的规则、方法、程序的总称。企业内部会计制度是企业管理制度的重要组成部分，是具体指导一个企业会计工作的规则、方法和程序的规范性文件。目前，我国以所有制和行业的统一会计制度为主的管理体制逐步过渡到以会计基本准则和具体准则为指导，由企业自行设计内部会计制度的管理体制。逐渐完善企业内部会计制度，建立行之有效会计控制制度体系。 2.1内部会