毕业论文(管理类-会计内部控制).doc

摘 要 本文通过对内部会计控制制度的发展、内容及其在企业中的应用作用、重要的原则和方法乃至实施内部会计控制的关键等问题进行了全面而细致的分析后认为：在现代企业制度条件下,内部会计控制制度的内涵和外延都发生了极大的变化,建立和完善内部会计控制制度,提高职工素质是管制会计信息失真的重大举措。会计信息失真是一个世界性的问题，本文还通过对国内外大型公司企业在内部会计控制上采用的不同方法和态度的对比，较为明确的指出了我们存在的漏洞和弊端及其解决现存问题的方法和应采取的相关措施等等，在一定程度上把国外的先进管理和控制理念引入国内，让我们更加重视内部会计控制制度及其体系的建立和监管，这些问题的逐步完善不但会使得我们的企业迈向国际先进管理企业的行列，而且会使得我们国家更加重视内部会计控制这个特殊的领域，让我们的企业更好的发展。 全文共为四个方面：第一章主要对内部会计控制的概念在企业中的作用以及内部会计控制的目标、原则和方法进行了概述；第二章着重介绍了我国企业内部会计控制现状；第三章对企业的概况进行了简要的介绍后对企业在内部会计控制上存在的问题进行了详细的分析；第四章，这一章是对全文的总结，最后强调对内部会计控制体系的设计，将如何完整建立内部会计控制的全过程表述出来。 关键词：科鑫集团，会计控制，问题研究  Abstract This article through controlled the system to internal accountant development, the content and its question and so on. Key which after enterprise’s application function, the important principle and the method and even implementation interior accountant controlled carries on has been comprehensive but the careful analysis to think that: Under the condition of the modern business enterprise system, the content of the internal and extension accountancy control system has all had the enormous change The establishment and consummation interior accountant controls system, improves the staff quality controls the significant action which the accounting information distorts. The accounting information distortion is a worldwide basis question, this article also through to the domestic and foreign large-scale companies enterprise the different method and the manner contrast which controls in internal accountant on uses, more explicit had pointed out we exist the loophole and the malpractice and its the solution extant question method and should adopt related measure and so on, introduces in the certain degree the overseas advanced management and the control idea the home, lets us even more take internal accountant to control the system and it’s the system establishment and supervising and managing, these questions gradually consummations not only can cause us the enterprise stride to the international advanced managem