完善中小企业内部会计控制的探讨.doc

河南机电高等专科学校 毕业论文 完善中小企业内部会计控制的探讨 —以瑞和公司为案例分析 系 部 管理工程系 专 业 会计电算化 班 级 会计班 学生姓名 学 号 指导教师 孔 祥 威 摘 要：关键词：中小企业；内部会计控制；机制； ABSTRACTB：The enterprise internal accounting control as enterprise production and management activities of self control and self constraints of the internal mechanism, in the enterprise central nervous system has an important position. This paper expounds the enterprise internal accounting control of the meaning, content, and reinforcing the enterprise internal accounting control significance, introduced the small and medium-sized enterprises in the internal accounting control problems with red and the companys actual situation, draw lessons from the experience of this company, in view of the small and medium-sized enterprises in the internal control aspects the existence the question put forward the corresponding countermeasures. To establish and perfect the small and medium-sized enterprise internal accounting control system, give full play to the functions of accounting, forming the small and medium-sized enterprise the perfect internal control system. KEY WORDS : small and medium enterprises ； internal accounting control ； mechanism ；system  引言........................................................................ 1 1.加强企业内部会计控制的重要性....................................... 1 1.1企业内部会计控制的含义............................................... 1 1.2企业内部会计控制的内容............................................... 2 1.3加强企业内部会计控制的意义........................................... 2 中小企业内部会计控制中存在的问题.................................. 3 2.1内部控制认识不到位................................................... 3 2.2内部控制制度不健全................................................... 3 2.3内控主体素质不高..................................................... 3 2.4监督机制薄弱......................................