会计学专业毕业论文-企业内部控制问题及对策研究汇.doc

 企业内部控制问题及对策研究  摘 要 随着我国社会主义市场经济的建立和完善，企业面临的经济环境愈来愈复杂，特别是加入WTO后，企业生存压力越来越大。如何提高企业的竞争能力，成为理论界、企业家们普遍关心的话题，企业内部控制制度的建立和完善是改善企业内部管理、提高企业竞争能力的重要内容。但是我国一些公司内部管理松弛、控制弱化，会计造假行为严重，财务报告严重失真。迫切要求我国的公司要健全内部控制，提高公司的内部控制的效率和效果。 内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。我们知道，有关企业经营的失败、会计信息失真、违法经营等情况的发生在很大程度上都可以归结为企业内部控制制度的缺失或失效。Internal control and countermeasures  Abstract Along with our country socialist market economys establishment and the consummation, the economic environment which the enterprise faces are getting more and more complex, after specially joins WTO, the enterprise survival pressure more and more is bigger. How to sharpen enterprises competitive ability, becomes the topic which the theorists, the entrepreneurs cared generally, the enterprise internal control systems establishment and the consummation are improve the enterprise internal management, to sharpen the enterprise competitive ability the important content. But our country some company internal management relaxation, the control attenuate, accountant the creating a false impression behavior is serious, financial report serious distortion. The urgent need our countrys company must improve the internal control, raises companys internal control efficiency and the effect. The internal control system is the socio-economic development certain stage product, is the modern business management important means. We knew, the related enterprise manages the defeat, the accounting information distort, situation and so on illegal management occurrences to be possible to sum up to a great extent as the enterprise internal control systems flaw or the expiration. Looking from the present our country corporate managements present situation, must adopt the method which regarding the internal control construction proceeds in an orderly way, and strengthens internal accounting to control the construction. Based on this, the paper in the summary internal control theorys foundation, through to Our country Enterprise internal co