小议会计制度对企业内部控制的影响.doc

题目：小议会计制度对企业内部控制 的影响 小议会计制度对企业内部控制的影响 ［?商要］随着生产力和经济的迅速发展，企业规模的不断扩大，在我F1，内部作为一种管理 制度被明确写入有关法规中尤其是国家制定发亦了一系列的会计法律、法规为了规范和加强 会计工作，实现预先制定的经营目标，保障投资者的利益，内部控制制度就孕育而生了。只 有加强企业内部会计管理制度的建设，制定有效地会计内部控制制度，强化内部控制过程的 全员参与，确保每位职工都能认真行使公司赋予自己的权力。本文从我国企业内部控制发展的 环境，存在的问题着手，探讨分析了会计制度对企业内部控制的影响。 ［关键词］企业会计管理内部控制 The influence of the accounting system for the enterprise internal control [Summary] As fast development of productivity and economy，enterprise also repeatedlly scale up. In our country, Accounting as a management system was explicitly written into laws and regulations. At the same time，series of Accounting laws and regulations which the purpose is to standardizing the work of Accounting issued by the state to achieving the prepared goal and protecting the interests of investors. So all of these make the appearance of systerm of internal control normally. Only to strengthening the construction for the accounting system of the enterprise internal management and formulating effective accounting internal control system, then we can make sure to arousing the participation the staff enthusiasm and ensuring that all the staff can carefully exercise their own rights and interests giving by company. In this article, we analysed the influence of the accounting system for the enterprise internal control which in view of the development for the environment and and existing problems of enterprise internal control in China.. [Key Words] enterprise accounting management the internal control 目录 TOC \o 1-5 \h \z 弓 IW 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 建立内部会计制度的重要性 1 HYPERLINK \l bookmark4 \o Current Document \h （一） 有利于更好地执行和贯彻会计法规制度 1 HYPERLINK \l bookmark5 \o Current Document \h （二） 冇利于改善单位经济管理，实现企业的经营方针和经营S标 1 HYPERLINK \l bookmark6 \o Current Document \h （三） 有利于完善会计管理制度整体 2 HYPERLINK \l bookmark7 \o Current Document \h 二、 企业内部控制制度的控制要点 2 HYPERLINK \l bookmark8 \o Current Document \h 三、 内部控制制度的设计原则 2 （-） 2 HYPERLINK \l bookmark10 \o Current Document \h （二） 特殊性 3 HYPE