现代企业内部控制制度设计的研究.docVIP

PAGE PAGE 1 现代企业内部控制制度设计的研究 摘要：现代企业面临着日益复杂的经济环境和日益激烈的市场竞争，企业利益相关者都需要获得准确、相关的会计信息，而我国财务会计信息失真的现象严重，严重影响了社会主义市场经济的秩序。在这种情况下，加强企业内部会计控制就显得尤为重要。会计作为管理活动的重要组成部分，具有控制的职能。加强企业内部会计控制不但可以改善企业会计信息质量，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，保护企业资产的安全。本文通过对我国企业内部控制制度的调查，发现我国企业内控制度的 HYPERLINK /fazhan/ 发展现状及存在的问题，并提出一些内部控制制度设计的措施和步骤，阐述了内部控制对会计信息的影响，对内部控制制度设计应注意的问题进行分析；旨在通过论证如何通过加强内部控制的管理，来促进我国企业的发展，为在新形势下，企业内部控制的健康发展，规范发展提供参考建议。 关键词：内部控制 问题 对策 Abstract：The modern enterprise is facing day by day the complex economic environment and the intense market competition, the enterprise benefit correlation all needs accurately to obtain, the related accounting information day by day, but our country financial inventory accounting the information distorts the phenomenon is serious, seriously has affected the socialist market economy order. In this kind of situation, strengthens enterprise interior accountant to control appears especially importantly. Accountant took management the important constituent, has the control the function. Strengthens enterprise interior accountant to control not only may improve the enterprise accounting information quality, but also may strengthen the enterprise to guard against the risk consciousness, standard enterprises management, enhances the enterprise the management efficiency, protects the enterprise property the security. This our country enterprise internal control systems development present situation and existing problems, and puts forward some measures of internal control system design and process, expounds the internal control to accounting information impact on internal control system design problems analysis; Aims to strengthen the internal control proves how to through the management, to promote enterprise development, as in the new situation, the enterprise internal control, regulate the healthy development of the reference suggestion. article through to our country enterprise internal control system survey and found that Keywords：Internal cont