企业内部会计控制规章制度的现状及完善措施.docVIP

毕业设计（论文） 题 目 ____________________ ____________________ 学生姓名 专业班级 学 号 系 别 指导教师(职称) 完成时间  企业内部会计控制制度的现状及完善措施 摘 要 内部会计控制制度对企业来说十分重要，它是企业纠错防弊的重要手段，可为企业提高自身的市场竞争力提供有力保障。作为企业内部管理制度核心组成部分的内部会计制度,对于改善企业生产经营管理内部环境、提高经营绩效具有极其重要的作用。然而,我国企业内部会计制度普遍存在着内部会计控制薄弱、内部审计弱化、会计账务处理程序不规范等问题,不仅影响了企业会计工作的有序进行,也影响了企业内部经营管理目标的实现和经营绩效的提高。针对企业内部会计制度存在的问题,只有通过健全企业内部会计管理体系、改进企业内部会计控制方法、加强企业内部审计等措施来推进企业内部会计制度建设,才能真正实现企业内部会计制度的健全有效。 关键词：会计制度，内部控制，内部审计，完善措施 Enterprise internal accounting control system present situation and improvement measures ABSTRACT Internal accounting control system it is very important to the enterprise, it is an enterprise the important means of error correction to prevent fraud, for enterprises to improve their competitiveness in the market to provide strong protection. As the enterprise internal management system the core components of the internal accounting system, to improve the management of production and operation of enterprises, improve the operating performance of the internal environment plays a very important role. However, our country enterprise internal accounting system exists in the internal accounting control is weak, internal audit weakening, accounting program is non-standard wait for a problem, not only affects the enterprise accounting work in an orderly manner, also affect the enterprise internal management and achieve the goal of operating performance. In the light of the enterprise internal accounting system problems, only through a sound internal accounting management system, improvement of internal accounting control method, reinforcing the enterprise internal audit and other measures to promote the construction of system of enterprise interior accounting, in order to realize the sound and effective internal accounting system. KEY WORDS: accounting system, internal control, internal audit, impr