爱思企业内部会计控制探析.docVIP

PAGE PAGE 15 摘 要 随着国家经济的快速发展，企业的发展也越来越快速。但是现如今一些企业存在一些诟病，例如：企业内部人员专业技术欠缺，组织结构简单，管理制度不够健全，特别是会计制度的不完善。良好的内部管理会计离不开健全的内部会计控制体系，企业内部会计控制在企业经营管理活动中占有非常重要的地位，一个企业能否健全稳定发展离不开一个健全的内部会计控制制度。就目前而言，很多企业内部会计控制制度不健全，或者没有建立内部会计控制制度，有些企业内部对于会计控制也并不十分重视，可有可无，这些都导致企业发展受阻，使企业提供的信息不够准确，管理不够严格，容易造成企业内部失控。本文首先阐述内部会计控制基本理论，为实际分析做好理论铺垫，其次讲述爱思企业现状，内部会计控制情况，接着分析爱思企业内部会计控制存在的问题一一提出相应的解决措施。 关键词：爱思企业 内部会计控制 控制环境 控制活动 Abstract With the rapid development of national economy, the development of enterprises is becoming more and more rapid.But now some companies there are some, such as: enterprise internal personnel lacking professional technology, simple organizational structure, management system is not perfect, In particular, the accounting system is not perfect.Good internal management accounting is inseparable from a sound internal accounting control system,enterprise internal accounting control plays a very important role in enterprise operation and management,an enterprise can not develop steadily without a sound internal accounting control system.As far as it goes,many enterprises internal accounting control system is not sound,or there is no internal accounting control system,some enterprises do not pay much attention to accounting control,they think it not indispensable,all these lead to the development of enterprises,the information provided by the enterprise is not accurate enough,not strict enough management,easy to cause internal control of the enterprise.This paper first expounds the basic theory of internal accounting control,theory a good groundwork for actual analysis, secondly about ace enterprise present situation, the internal accounting control, and then analyze ace enterprise internal accounting control problems one by one put forward the corresponding solutions, and through the analysis of the ace companies in order to give some Suggestions other enterprise internal accounting control. Keywords: Ace companies Internal accounting control Controlled environment Contr