-
摘要：随着不断加快的经济全球化进程及国内市场经济体制的完善，各类企业在迅速的发展。企业在发展中显现出了自身的特点，但同时，普遍存在的问题也暴露出来,特别是内部会计控制的缺失或失效方面。内部会计控制的失效直接使企业的经济效益受到影响，发展受到限制，甚至威胁到生存。这一现象迫切要求企业在短时间内组建健全适用的内部会计控制制度，提高生产、组织的成果和效率。企业内部会计控制是度量现代企业管理的主要标准，给企业稳定发展、生产盈利提供了可能条件。改善我国企业内部会计控制制度应被列为当前经济改革和发展的一项紧要工作。本文涵盖了企业内部会计控制的意义以及我国企业目前内部会计控制主要存在的问题，进而从会计责权控制、内部审计、外部监督和控制环境等四个方面对其控制失效的原因进行了分析。以探索解决企业内部会计控制失效的对策,完善和增强企业内部会计控制结构,以使企业可以更加健康、快速的发展,为发展国民经济做出贡献。
- 上一篇：DCF模型在会计实务和投资评价中缺陷分析
- 下一篇：工程施工类企业会计核算相关问题研究
关键词： 发展 内部会计控制 对策4922
The Internal Accounting Control Failure and solutions
Abstract：
With economic globalization process accelerating, the internal market economic system perfects gradually. Lots of enterprises develop rapidly. They showed the characteristic of themselves in development. At the same time, however, they also exposed some common problems, especially in internal accounting control missing or failure. It directly affects enterprises economic benefits, obstruct enterprises development and growth, and even influence its survival. This economic phenomenon requires enterprises to establish and improve system of accounting control inside effective enterprises as soon as possible urgently, improve the result and efficiency managed. The inside accounting control inside enterprises is the important mark of measuring modern corporate management. It is also the precondition which they can survive steadily and make great profit. Reforming the internal accounting control inside enterprises is an exigent task of current economic reformation and development. The thesis introduces the meaning of inside accounting control and subject matter existing in accounting control inside present enterprises of our country. And from environment of controlling, accounting responsibility right control, inside audit and outside person who supervise four respect analyses to their control weak reason. Then, seeking for solutions to the internal accounting control countermeasures, to consolidate and strengthen enterprises internal accounting control structures that make them more healthy and rapid development, contribute for the development of national economic.
Key words：development；internal accounting control；Solutions
目 录
绪 论 1
一、企业内部会计控制 2
（一）内部会计控制的含义 2
（二）企业内部控制执行规范 2
（三）企业内部会计制度设计原则 2
1、全面性原则 2
2、重要性原则 2
3、制衡性原则 2
4、稳定性原则 3
5、适应性原则 3
6、成本效益原则 3
7、合规性的原则.. 3
（四）企业内部会计控制的重要性 3
1、 有利于保证会计信息的可靠性和真实性； 3
2、有利于形成完善的内部牵制机制和监督约束机制 4
3、有利于实现对企业的科学管理 4