目錄
摘要…………………………………………………………………
一、引言
（一）研究背景……………………………………………………
（二）研究意義……………………………………………………
二、內(nèi)部會計制度建設(shè)的相關(guān)知識………………………………
(一) 內(nèi)部控制的必要性 ………………………………………
（二）內(nèi)部控制的原則……………………………………………
（三）內(nèi)部會計控制制度的幾點建議……………………………
(四）企業(yè)影響內(nèi)部會計控制制度的因素…………………………
（五）內(nèi)部會計控制的局限性也會影響其作用的發(fā)揮…………
三、主要參考文獻……………………………………………












摘　要:
內(nèi)部會計控制是指單位為了保護資產(chǎn)的安全、完整、提高會計信息質(zhì)量,確保有關(guān)法律法規(guī)和規(guī)章制度及單位經(jīng)營管理方針政策的貫徹執(zhí)行,避免或降低風(fēng)險,提高經(jīng)營管理效率,實現(xiàn)單位經(jīng)營管理目標(biāo)而制定和實施的一系列控制方法、措施和程序。它是通過企業(yè)內(nèi)部部門和人員在明確分工的基礎(chǔ)上進行的相互制約的行為規(guī)范。本文就建立內(nèi)部會計控制的必要性、應(yīng)遵循的原則及建立內(nèi)部會計控制制度的幾點建議加以探討。
關(guān)鍵詞:
企業(yè)會計; 控制制度；建議
Abstract :
internal accounting controls to protect the assets of the unit is safety, integrity and improve the quality of accounting information. ensure that the relevant laws and rules and regulations and implement the principles and policies of the management unit. Avoid or reduce risks and improve management efficiency, management units to achieve the goal of formulating and implementing a series of control measures and procedures. It is through internal departments and personnel in a clear-cut division of labor based on the standards of behavior for mutual restraint. This paper on the need to establish internal accounting controls. The establishment should follow the principles and recommendations of the internal accounting control system to be explored.
Keywords :
Accounting；System control；Proposal