建立健全的内部控制提高企业的财务管理水平 毕业论文.docVIP

建立健全的内部控制，提高企业的财务管理水平 摘要 目前我国相当一部分企业对建立内部会计控制制度不够重视，导致。本文吸收和借鉴了内部控制制度的基本和内容，建立内部会计控制制度的必要性和等方面，说明内部提高管理水平有重要作用To establish a sound internal control, improve the financial Abstract At present, a considerable number of enterprises of our country set up the system of internal accounting controls do not pay enough attention, and the enterprises internal control itself must exist a problem. Such as the quality of the low number of employees, managers over-emphasis on self-interest and some control are on the loose cause a certain degree on top of those business interests are jeopardized, the economic risk of the enterprise is too large, the financial management of the implementation should not good. In this paper, to absorb and learn from the internal control systems basic structure and content, from the existence of internal control problems, combined with the internal control of financial impact, set up the system of internal accounting controls and the need for a solution and so on, specifying the internal sound set up the economic interests of enterprises and enhance the impact of the level of corporate governance has an important role. Keyword internal control; financial management; basic structure; impact; solution 目录 1 引言．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 2 内部控制的内容和基本结构．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 2.1 内部控制的内容．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 2.2 内部控制的基本结构．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 3企业内部控制的现状及表现形式．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．3 3.1企业管理者过分注重自身的权利，使企业内部控制的实施流于形式．．．．．．．．．．．．．3 3.2 内部控制体系管理薄弱，导致企业违法违纪现象时常发生．．．．．．．．．．．．．．．．．．．3 3.3 企业会计人员素质有限，一定程度上阻碍了企业的发展．．．．．．．．．．．．．．．．．．．．．4 4 内部控制对财务管理的作用．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．4 4.1保证国家的方针、政策和法规在企业内部的贯彻实施．．．．．．．．．．．．．．．．．．．．．．．．4 4.2 保证会计信息的真实性和准确性．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5 4.3 有效地防范会计经营风险．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5 4.4 维护财产和资