（毕业设计论文）内部会计监督制度的加强与完善.docVIP

PAGE l l 黑 龙 江 大 学 本 科 生 毕 业 论 文 论文题目： 内部会计监督制度的加强与完善 年 12 月 31 日 l 摘要 内部会计监督制度是会计监督管理体系的重要组成部分，是随着我国经济的不断发展而形成和建立起来的一项会计监督基础工程。完善企业内部会计监督管理制度，对于遏制各种违法违规问题的发生，治理会计信息失真，防止国有资产流失，增加财政收入、规范支出致关重要。修订后的《会计法》明确提出建立企业内部监督、社会监督和国家监督三位一体的会计监督体系，对于规范会计行为，保证会计资料真实、完整，提高经济效益，维护社会主义市场经济秩序将起到重要的保证作用。首先，内部会计监督机制是一个企业为了保护其资产的安全，保证其经营活动符合国家法律法规，提高经营管理效率，控制风险等目的而在单位内部建立的一系列管理方式，包括企业负责人和财务、会计、审计诸方面分工明确、相互制衡的监督机制。其次，随着新《会计法》的实施，内部会计监督制度的监督职能日益突显。 关键词 内部会计监督；会计监督；企业会计 l Abstract Internal accounting supervision system is accounting supervision and management system is an important part of with Chinas economic development and formation and set up an accounting supervision and infrastructure. To perfect enterprise internal accounting supervision and management system, to contain various illegal problems, control the distortion of accounting information, prevent loss of state-owned assets, increase the fiscal revenue, standardize spending auralability. The revised accounting law definitely put forward building enterprise internal supervision, social supervision and national supervision trinity of accounting supervision system, to standardize the accounting behavior, and ensure that the accounting information is true, complete, improving economic efficiency, maintain order in the socialist market economy will play an important role of guarantee. First, internal accounting supervision mechanism is a enterprise in order to protect its assets safety, ensure its business activities are in line with the state laws and regulations, improve the management efficiency, risk control on the purpose of establishing a series of in unit interior management way, including the responsible person of the enterprise and finance, accounting, auditing aspects a clear division, mutual checks and balances mechanism. Secondly, as the new of the accounting law enforcement, internal accounting supervision system of supervision function has been increasing. Keywords Internal accounting supervision；Accounting O