企业内部会计控制制度探讨.pdf

企业内部会计控制制度探讨毕业企业内部会计控制制度探讨 摘要：由于当前会计信息失真、造假等问题层出不穷，建立和完善内部会计控制制度就显得尤为重要.文章分析了建立会计内部会计控制制度是现代企业管理制度的迫切要求，是完善企业经营管理的需要。介绍了内部会计控制制度的目标、内容、原则和作用。通过对企业内部会计控制现状的描述，来深刻地阐明内部会计控制失控的原因，提出各企业要严格遵守国家的有关规定,根据自身的实际情况，来制定内部会计控制制度，不能盲目的照抄照搬，要处理好与内部审计、各管理层之间的关系、加强监督、合理授权，充分发挥其灵活性和简便性的特点。文章并且详细论述了当前存在的主要问题及保证有效实施的措施，对提高会计信息的质量、强化经营管理、控制经营风险、防止错误和舞弊都有很大的帮助。关键词:内部会计控制制度；内部控制；内部会计控制机制DiscussiononInternalControlAccountingSystemAbstract：Becausecurrentaccountantdistorts,createsafalseimpressionandsoonthequestionemergesoneafteranotherincessantly。Theanalysisthatestablishmentofaccountanttheinternalcontrolsystemisthemodernbusinessmanagementsystemurgentneed，andisconsummatestheenterprisemanagementtheneed.Thearticleanalyzesthenecessityabouttheestablishmentofinternalcontrolaccountingsystem,introducingthequestionofinternalaccountingcontrolswhichisthesystemofthegoal，thecontentandtheeffect。Indicatethereasonforuncontrolledinternalaccountingbydescribingthepresentinternalaccountingcontrolsystemandproposerelevantinstitutionswhichvariousenterpriseabidebyvariousenterprisesmuststrictlyobservenationaltherelatedstipulation，accordingtoownactualsituation，formulatesinternalaccountanttocontrolthesystem,andcannotblindcopyvariationimitates,hadtoprocessgoodandinternalaudit,eachmanagementoncethebetweenrelations，strengthenthesurveillance,thereasonableauthorization。fullyitsflexibilityandthesimplecharacteristic.Anditindetailelaboratesthemainquestionwhichisexistentincurrentanditalsoelaboratesitseffectiveimplementationwhichcanensureexecutionofinternalcontrolaccountingsystem。Toenhancestheaccountinginformationthequality，thestrengthenedmanagement，thecontrolmanagementrisk，preventedwrongandcorruptspracticesallhastheverybighelp。Keywords：internalcontrolaccountingsystem;internalcontrol；internalaccountingcontrolmechanisms