内部控制对企业绩效促进作用.docxVIP

内容摘要 随着经济的发展，内部控制也逐渐运用到企业。所谓内部控制，是指一个单位为了实现其经营目标，保护资产的安全完整，保证会计信息资料的正确可靠，确保经营方针的贯彻执行，保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。内部控制有利于提高会计信息资料的正确性和可靠性，保证生产和经管活动顺利进行，保护企业财产的安全完整保证企业既定方针的贯彻执行，为审计工作提供良好基础。本文在寻求相关理论知识支撑的基础上，从会计管理的角度上对内部控制进行较独立的研究，进而提出一系列针对性的建议，使企业内部控制更趋向完善。 关键词：内部控制 企业绩效 促进 Abstract With the development of economy, the Internal Control is gradually applied by corporations. What we called Internal Control is that a corporation utilize a series of methods, including adjust itself、restrain、plan、evaluate and command, for the purpose of realizing its business objective、protecting the safety of assess, guaranteeing the accuracy of accounting documents、the implement of economic policy and the economical efficiency of business activities. Internal control is not only good for enhancing the accuracy of accounting dates and guaranteeing the success of process in business, but also protect the completeness of corporation assists and settle the base of auditing work. Base on finding relevant theory, the following thesis make an independent research on Internal control from the angle of accounting management, and then put forward a series of correlated suggestions in order to perfect the corporation Internal control. Key words： Internal control Enterprise performance Improvement 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc449776638 一、引言 PAGEREF _Toc449776638 \h 1 HYPERLINK \l _Toc449776639 （一）内部控制制度的含义 PAGEREF _Toc449776639 \h 1 HYPERLINK \l _Toc449776640 （二）内部控制制度的内涵 PAGEREF _Toc449776640 \h 1 HYPERLINK \l _Toc449776641 二、内部控制制度的体系与原则 PAGEREF _Toc449776641 \h 3 HYPERLINK \l _Toc449776642 （一）内部控制制度的体系 PAGEREF _Toc449776642 \h 3 HYPERLINK \l _Toc449776643 （二）内部控制制度的原则 PAGEREF _Toc449776643 \h 3 HYPERLINK \l _Toc449776644 三、内部控制制度的类型与目标 PAGEREF _Toc449776644 \h 6 HYPERLINK \l _Toc449776645 （一）内部控制制度的类型 PAGEREF _Toc449776645 \h 6 HYPERLINK \l _Toc449776646 （二）内部控制制度的目标 PAGEREF _Toc449776646 \h 6 HYPERLINK \l _Toc449776647 四