内部会计控制毕业设计论文.doc

内部会计控制毕业论文 摘 要 内部会计控制对企业来说十分重要，其不但可以改善企业的会计信息，质量，还可以加强企业防范风险的意识，规范企业的经营管理活动，提高企业的经营效率，保护企业的资产。近年来，随着我国经济的飞速发展，我国中小企在国民经济中的地位和作用日益显著。但由于中小企业自身的特点，如所有权与经营权未分离，组织结构简单，业务性质比较单一等，普遍存在着管理基础薄弱，内部会计控制缺失或失效等问题，进而影响中小企业的经济效益，阻碍中小企业的发展壮大，甚至影响其生存。因此，研究中小企业内部会计控制问题，使得内部会计控制能与中小企业自身有机结合，起到有效的作用，是一个具有现实意义的课题。 关键词：内部会计控制；中小企业；问题；对策建议 ABSTRACT Internal accounting control is very important to the enterprises. It can improve the quality of accounting information, and the awareness of protecting the risk, regularize the business and management, enhance the running effectiveness, as well as protect the assets of the enterprises. Recently, with the development of our national economy, middle-and-small enterprises have been the important forces of supporting economic growth, absorpting working population and maintaining economic and socialst ability. But, meanwhile, they show the low-standard, weak-basis, lack-internal accounting controls or failure as a result of their own characteristics, such as combination together widespread existence ownership and the management powers, the simple structure of organization and the single nature of business enterprise etc. This has a direct impact on their economical benefit and development, even affects their survival. It is of practical importance to conduct research on their internal accounting control so as to build up an organic relationship between internal accounting control regulations and middle-and-small enterprises. Keywords：Internal Accounting Control；Middle-and-small Enterprises； problems；Countermeasures and Proposals 目 录 摘要 Ⅰ Abstract Ⅱ 前言 1 一、中小企业及中小企业内部会计控制的概念、地位作用和研究意义 2 （一）中小企业的概念 2 1.什么是中小企业…………………………………………………..2 2.中小企业的地位及作用…………………………………………..3 （二）中小企业会计内部控制的概念 4 1.授权控制…………………………………………………………4 2.分工控制…………………………………………………………4 3.业务记录控制……………………………………………………4 4.财产安全控制制度………………………………………………4 5.书面文件控制……………………………………………………4 6.人员素质控制……………………………………………………4 （三）中小企业会计内部控制的研究意义 4 1.有利于保证国家法律制度的有效贯彻执行