浅析完善企业内部控制制度.doc

成都理工大学工程技术学院毕业论文 浅析企业内部控制制度的完善 作者姓名：陈俊澜 专业名称：会计电算化 指导教师：王 恬 讲师 浅析企业内部控制制度的完善 - PAGE IV - 摘要 企业内部控制制度是现代企业及事业单位在对经济活动进行管理时所采用的一种管理手段，是企业事业单位有效的管理体系中不可缺少的一个组成部分。任何一个单位，尽管规模大小不一，业务性质特点不同，都应该根据各自的具体情况建立必要的内部控制制度。目前我国企业内部控制制度普遍薄弱，主要表现为：企业领导层的内部控制意识严重缺乏；企业会计人员的素质难以胜任 内部控制要求；各类成本费用支出控制不力，财务信息及其质量严重失真；企业经济效益影响着内部控制制度的有效 发挥；建立企业监督机制的范围偏窄。对此，本文针对这些问题提出了应完善法人治理结构，强化内部控制制度，完善企业风险评估与预警制度，建立有效的管理信息系统。建立提高员工素质，建立内部控制与成本宏观管理建立间接调控体系 ，建立内部控制制度体系与内部控制审计机制。 关键词：内部控制制度 问题 对策 成本宏观 有效 Abstract Is a modern enterprise internal control system and institutions in the management of economic activities used as a management tool, is an effective management system for enterprises and institutions in an indispensable component. Any one unit, though of various sizes and business nature of the different characteristics, should be in accordance with their specific circumstances to establish the necessary internal control system. Chinas current internal control system is generally weak, mainly as follows: corporate leadership, a serious lack of awareness of internal controls; the quality of corporate accounting staff could not do the internal control requirements; all kinds of cost of poor expenditure control, financial information and its quality, a serious distortion; enterprise economic impact on the effective functioning of the internal control system; set up an enterprise Piranha range of oversight mechanisms. In this regard, this paper put forward to address these issues should improve corporate governance structure, strengthen their internal control system, and improve enterprise risk assessment and early warning systems, establishment of an effective management information system. Established to improve staff quality, the establishment of internal control and cost management of the establishment of an indirect macro-control system and establish a system of internal control system and internal control audit mechanism. Key words：internal control system, issues, responses, the cost of t