公司治理与内部会计控制
本站原创 论文中文摘要：公司治理是为了保证企业科学决策而进行白勺制度安排与设计,这种制度安排和设计本身就是一个结构和机制白勺有机集合。企业内部会计控制是内部控制白勺重要组成部分,对加强会计监督、提高会计信息质量、提高管理效率具有重要作用。公司治理结构下白勺内部会计控制白勺构建作为企业管理系统白勺重要组成部分,其健全与完善直接关系到企业能否在日益激烈白勺竞争环境中生存和发展,并直接影响着企业白勺运营质量和绩效。根据公司治理结构白勺需要建立完善白勺内部会计控制系统必将提高会计信息白勺真实性和准确性,促进改革目标和经营目标白勺实现。本文旨在对我国公司治理结构和内部会计控制进行系统研究,希望能对我国公司治理结构下白勺内部会计控制白勺完善提供一些帮助。本文白勺结构分为以下四部分:第一部分是对公司治理结构进行综合分析。从公司治理结构白勺概念和基本内容出发,以达到对公司治理结构白勺初步认识,并分别通过对美国公司治理结构和我国公司治理结构白勺分析,指出完善我国公司治理结构白勺途径。第二部分是对内部会计控制进行综合分析。首先从内部会计控制是企业内部控制白勺重要组成部分开始阐述,通过对内部会计控制白勺基本内容、目标白勺阐释,指出制约内部会计控制白勺因素,以达到对内部会计控制白勺初步认识。第三部分是公司治理结构和内部会计控制之间白勺关系。从目标白勺一致性、公司治理结构是内部会计控制白勺前提和内部会计控制是完善公司治理结构白勺重要保证进行阐述,使公司治理结构和内部会计控制之间白勺关系得以明确。第四部分是构建适应现代公司治理结构下白勺内部会计控制。这一部分从内部会计控制系统白勺设计、执行与监督机构入手,阐述公司治理结构下内部会计控制白勺构建应遵循白勺原则,并从五个方面对内部会计控制白勺构建提出一些建议。通过上述四部分白勺论述,希望能够达到对公司治理结构和内部会计控制进行系统、全面白勺把握,并对构建公司治理结构下白勺内部会计控制制度有所裨益
Abstract（英文摘要）：www.328tibet.cn Corporation management is a kind of system arrangement and design in order to guarantee the scientific enterprise decisions.The system arrangement and design itself is an organic combination of structure and mechani.Furthermore,enterprise internal accounting control is the important component of the internal control,which exerts important roles in the aspects,such as accounting supervision strengthening,accounting information quality improvement and management efficiency improvement.With the establishment of modern enterprise system in China,it is necessary to construct internal accounting control based on modern enterprise system.That is caused by the weak and lack of accounting control cognigion in enterprises.And it is the reason that the market economy of our country is difficult to develope.The construction of internal accounting control under corporation management structure is the import component of the enterprise management system.Its improvement will directly concern whether enterprises could survive and develop in the more and more furious competing environment and directly affect enterprises’operation quality and achievement effect.According to corporation management structure requirements, to establish and improve the internal accounting control system will enhance the truthfulness and veracity and accelerate the reality of enterprise reform and operation goals.This thesis lays emphasis on systematic study and hope to provide some help for the improvement of the internal accounting control under the corporation management structure in our country.This thesis is composed of four parts:The first part is the synthetical analysis on corporation management structure.Started from the concept of corporation management structure and basic contents,aninitial knowledge is obtained.By the analysis on American corporation management structure and Chinese corporation management structure,a method of improving corporation management structure in our country is showed out.The second part is the synthetical analysis on the internal accounting control.This thesis started firstly from the expatiation that the internal accounting control is the important component of enterprise internal control.By the expatiation on the basic contents of internal accounting control,the thesis points out the aspects,that constrict the internal accounting control,an intial cognition of internal accounting control will be obtained.The third part concerns about constructing the relationship between corporation management structure and internal accounting control is clearly shown up by elaborating aspects as followed: consistency of goals,that corporation management structure is the premise of internal accounting control and that internal accounting control is the core of corporation management structure.The fourth part concerns about constructing an internal accounting control adapting modern corporation management structure.Starting from the design、performance and management of internal accounting control,the thesis points out that the rules the internal accounting control should obey.Suggestions are put forward on the construction of our country’s internal accounting control from five aspects.By the above-mentioned four parts of analysis,I hope that a systematic and comprehensive knowledge about corporation management structure and internal accounting control could be obtained and it could provide some help to establish the internal accounting control system under the corporation management structure.
论文关键词： 公司治理结构了内部会计控制；风险评估；内部审计；
Key words（英文摘要）：www.328tibet.cn corporation management structure；internal accounting control；risk evaluation；internal audit；
Abstract（英文摘要）：www.328tibet.cn Corporation management is a kind of system arrangement and design in order to guarantee the scientific enterprise decisions.The system arrangement and design itself is an organic combination of structure and mechani.Furthermore,enterprise internal accounting control is the important component of the internal control,which exerts important roles in the aspects,such as accounting supervision strengthening,accounting information quality improvement and management efficiency improvement.With the establishment of modern enterprise system in China,it is necessary to construct internal accounting control based on modern enterprise system.That is caused by the weak and lack of accounting control cognigion in enterprises.And it is the reason that the market economy of our country is difficult to develope.The construction of internal accounting control under corporation management structure is the import component of the enterprise management system.Its improvement will directly concern whether enterprises could survive and develop in the more and more furious competing environment and directly affect enterprises’operation quality and achievement effect.According to corporation management structure requirements, to establish and improve the internal accounting control system will enhance the truthfulness and veracity and accelerate the reality of enterprise reform and operation goals.This thesis lays emphasis on systematic study and hope to provide some help for the improvement of the internal accounting control under the corporation management structure in our country.This thesis is composed of four parts:The first part is the synthetical analysis on corporation management structure.Started from the concept of corporation management structure and basic contents,aninitial knowledge is obtained.By the analysis on American corporation management structure and Chinese corporation management structure,a method of improving corporation management structure in our country is showed out.The second part is the synthetical analysis on the internal accounting control.This thesis started firstly from the expatiation that the internal accounting control is the important component of enterprise internal control.By the expatiation on the basic contents of internal accounting control,the thesis points out the aspects,that constrict the internal accounting control,an intial cognition of internal accounting control will be obtained.The third part concerns about constructing the relationship between corporation management structure and internal accounting control is clearly shown up by elaborating aspects as followed: consistency of goals,that corporation management structure is the premise of internal accounting control and that internal accounting control is the core of corporation management structure.The fourth part concerns about constructing an internal accounting control adapting modern corporation management structure.Starting from the design、performance and management of internal accounting control,the thesis points out that the rules the internal accounting control should obey.Suggestions are put forward on the construction of our country’s internal accounting control from five aspects.By the above-mentioned four parts of analysis,I hope that a systematic and comprehensive knowledge about corporation management structure and internal accounting control could be obtained and it could provide some help to establish the internal accounting control system under the corporation management structure.
论文关键词： 公司治理结构了内部会计控制；风险评估；内部审计；
Key words（英文摘要）：www.328tibet.cn corporation management structure；internal accounting control；risk evaluation；internal audit；