内部会计控制论文讲解
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毕 业 论 文
题 目
论我国中小企业内部会计控制制度的建设
英 文 题 目Theory of the construction of
small and medium enterprise
internal accounting control
system in our country
院 系 会计学院
专 业
姓 名
班级学号
指导教师
1 二零一三年六月
摘 要
内部会计控制机制在企业运营管理中发挥着越来越重要的作用，有效的内控机制能够提供客观公允的会计信息，提高企业财务内部控制效率，为企业的持久、快速、健康发展提供保障。目前我国中小企业中仍存在费用支出失控、内部监督形同虚设、会计专业人才队伍素质不高、企业管理者缺乏风险理念，风险应对能力不强、企业管理层缺乏内控理念等一系列问题。本文对国内和国际上关于内控体制理论的研究状况进行了简单介绍，阐明了我国中小企业内控的特征、发展方向和内控机制在企业运营管理中的重要地位。并分析我国中小企业内控现状，提出构建中小企业内控机制的建议。
关键词： 企业内部会计控制； 问 题； 必要性； 对策
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Abstract
The internal control system is the inevitable product of the modern enterprise
management, strengthen the construction of the internal control system is the inherent
requirement for the establishment of a modern enterprise system. Effective internal
control not only the enables enterprises the rational allocation of resources, improve
labor productivity, and better able to prevent and detect internal and external fraud.
Internal accounting control is the core of the enterprise internal control, including the
protection of the security of assets, to ensure the authenticity and integrity of the
accounts and financial reporting methods, procedures and organizational planning.
The command accounting work and the use of accounting information production and
business activities of enterprises, regulate, control, to ensure that the goals of the
business to maximize the benefits. Considerable number of enterprises have not paid
enough attention to the establishment of the system of internal accounting controls,
resulting in distortion of accounting information, accounting disorder, lawlessness and
indiscipline phenomenon often occurs, resulting in loss of control, loss of assets,
business failure. On internal accounting control of the content, methods, role, and how
to establish and perfect the internal accounting control system to talk about some of
their own understanding.
Key words: Internal accounting controls; problems; necessity; countermeasures
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目 录
引 言 ......................................................................................................................... 4
一、文献回顾 ............................................................................................................... 4
（一）我国内部会计控制的理论研究 ................................................................................... 4
（二）国外内部会计控制的理论研究 ................................................................................... 5
二、内部会计控制基本理论 ....................................................................................... 6
（一）内部会计控制的含义 ................................................................................................... 6
（二）内部会计控制的目标 ................................................................................................... 6
（三）内部会计控制的特点 ................................................................................................... 7
（四）内部会计控制制度的作用 ........................................................................................... 7
三、我国中小企业内部会计控制现状 ....................................................................... 8
（一）缺乏有效内部会计控制体制 ....................................................................................... 8
（二）缺乏有效监管机制 ....................................................................................................... 8
（三）缺乏高素质会计人才队伍 ........................................................................................... 8
（四）企业管理者风险意识和风险管理能力差 ................................................................... 9
（五）企业内部会计控制的发展远远地滞后于企业的发展 ............................................... 9
（六）企业管理层内部控制意识薄弱 ................................................................................... 9
四、加强企业内部会计控制建设的对策 ................................................................. 10
(一)完善企业的控制环境 .................................................................................................... 10
（二）健全监督评价体制 ..................................................................................................... 11
（三）成立专门的内控评价组织机构，明确机构职责 ..................................................... 11
（四）全面落实内部控制缺陷的报告与整改制度 ............................................................. 12
（五）完善内部会计控制评价方法和程序 ......................................................................... 12
六、结论 ..................................................................................................................... 14
参 考 文 献 ............................................................................................................... 15
