XX教育有限公司内部会计监督制度的完善方案.pdf

附件1：毕业设计封面与规范 课 题 长沙众汇博尔教育有限公司内部会计监督制度的完善方案 学生姓名 伍琴琴 学 号 122213050004 专 业 会计 班 级 3125 系（院） 经贸商务系 指导教师 彭艳丽 职 称 高级经济师 二○ 一五 年 五 月 目 录 摘 要········································································································1 第一章 公司内部会计监督的理论基础······························································2 1.1不完全契约理论·················································································2 1.2理性经济人假设·················································································2 1.3委托代理理论····················································································2 1.4激励约束机制的非对称性·····································································3 第二章 长沙众惠博尔教育有限公司内部会计监督制度的问题分析··························3 2.1财务控制组织弱化··············································································3 2.2信息失真现象严重··············································································3 2.3企业财务监督缺乏··············································································4 第三章 长沙众惠博尔教育有限公司内部会计监督制度的完善方案··························4 3.1重视提高会计监督工作········································································4 3.2建立独立会计监督机构········································································4 3.3认真遵守国家法律法规········································································5 3.4加强财会人员素质建设········································································5 3.5健全会计部门牵制制度········································································5 参考文献·····································································································6 致 谢··············································