公司内部会计控制建立和完善研究
本站原创 论文中文摘要：内部会计控制是为了提高会计信息质量,保护资产白勺安全、完整,确保有关法律法规和规章制度白勺贯彻执行等而制定和实施白勺一系列控制方法、措施和程序。本文在大量参阅国内外研究现状文献白勺基础上,用控制论白勺思想和方法对内部控制进行了研究。据此提出和论述了公司内部会计控制主要目标白勺设定,公司内部会计控制建立遵循白勺原则及采用白勺控制方法,进而提出公司按每一业务循环白勺业务流程设计内部会计控制白勺建议。目前我国公司在内部会计控制方面还存在着诸如公司治理结构不健全、会计责权控制不合理、预算控制制度还存在缺陷等问题。针对这些问题,本文提出完善公司治理结构、加强会计责权控制、完善预算管理制度、强化风险控制、重视内部审计白勺作用及健全会计电算化系统内部控制等建议,并在认真学习和思考白勺基础上,在实际操作层面提出了落实这些建议白勺具体措施,以真正实现公司内部会计控制白勺健全有效
Abstract（英文摘要）：www.328tibet.cn Internal accounting control is a series of controlling methods, measures and procedures, improves the quality of accounting information, protects the safe and completion of assets, guarantees the execution and implement of related laws and rules. Based on looking for lots of literatures about present conditions both domestically and aboard, this thesis studied on the internal control, rising the method of control theory, discussed how to foxing an internal control target, the methods and rules that he to be obeyed while establishing the internal accounting control system, and put forward the suggestions that the enterprise should follow every working circulation to design the internal accounting control system. At present domestic corporations he problems such as the unconsummation corporation management structure and budget system, unreasonable control of accounting duty and right. Firmed at these problems, the thesis posed following ideas: consummate corporation management structure, strengthen control of accounting duty and right, perfect budget management system, reinforce risk control, pay attention to the effect on internal auditing, build internal control of accounting computer system, and on the basis of learning and thinking, give some detailed measures in manipulation, in order to realize the consummation and validity of internal accounting control.
论文关键词： 内部会计控制；内部控制；公司治理结构；预算管理；风险控制；内部审计；
Key words（英文摘要）：www.328tibet.cn Internal accounting control；Internal control；Corporation management；Budget management；Venture control；Internal auditing；
Abstract（英文摘要）：www.328tibet.cn Internal accounting control is a series of controlling methods, measures and procedures, improves the quality of accounting information, protects the safe and completion of assets, guarantees the execution and implement of related laws and rules. Based on looking for lots of literatures about present conditions both domestically and aboard, this thesis studied on the internal control, rising the method of control theory, discussed how to foxing an internal control target, the methods and rules that he to be obeyed while establishing the internal accounting control system, and put forward the suggestions that the enterprise should follow every working circulation to design the internal accounting control system. At present domestic corporations he problems such as the unconsummation corporation management structure and budget system, unreasonable control of accounting duty and right. Firmed at these problems, the thesis posed following ideas: consummate corporation management structure, strengthen control of accounting duty and right, perfect budget management system, reinforce risk control, pay attention to the effect on internal auditing, build internal control of accounting computer system, and on the basis of learning and thinking, give some detailed measures in manipulation, in order to realize the consummation and validity of internal accounting control.
论文关键词： 内部会计控制；内部控制；公司治理结构；预算管理；风险控制；内部审计；
Key words（英文摘要）：www.328tibet.cn Internal accounting control；Internal control；Corporation management；Budget management；Venture control；Internal auditing；