企业内部会计控制问题研究摘要实行现代企业制度，必须加强企业内部会计控制，企业经营的成败在很大程度上与其有着直接的关系。内部会计控制既是加强会计监管提高会计信息质量的保证又是衡量企业经营管理水平的重要标志。企业内部会计控制的基本职能有防护职能、调节职能和反馈职能。内控会计制度可以驾驭企业的长期发展，对企业内部起着双重交叉的控制作用，对企业的信息真实、可靠起保证作用，对下级单位人员有着责权制约与明晰激励作用，对企业的根本效益有促进作用。为促进各单位内部会计控制制度的制定和实施，财政部发布了《内部会计控制规范——基本规范(试行)》。本文从目前内部会计控制存在的问题入手，提出针对性的解决措施，为读者提供可供参考的建议。关键词：内部会计控制，规章制度，业绩评价StudyofinternalaccountingcontrolAuthor:LiChenyiTutor:PengYangAbstractIntroductionofamodernenterprisesystem,wemuststrengtheninternalaccountingcontrols,businesssuccesstoalargeextentthereisadirectrelationshipwith.Internalaccountingcontrolistostrengthentheaccountingregulationtoimprovethequalityofaccountinginformationisameasureofassurancebytheenterprisemanagementlevelofanimportantsymbol.Internalaccountingcontrolthebasicfunctionsofaprotectivefunction,regulatingthefunctionsandfeedbackfunctions.Accountinginternalcontrolsystemcanmanagethelong-termbusinessdevelopment,internalcontrolplaysadoublecross-effectonthebusinessofinformationaretruthfulandreliableassurancesfromtheroleofthesubordinateunitsthathaveresponsibilityandauthorityconstraintsandclearincentiveeffectonthefundamentalbusinesseffectsinthecatalyticrole.TopromotetheinternalaccountingcontrolsystemdevelopmentandimplementationoftheMinistryofFinanceissuedthe"internalaccountingcontrolstandards-thebasicnorm(trial)."Theconstructionofinternalaccountingcontrolsysteminstrengtheninginternalaccountingsupervision,plugloopholes,andeliminatehiddendangers,protectproperty,preventfraudandpromotethehealthydevelopmentofeconomicactivitiesofgreatsignificance.Theauthoranalyzesthecurrentproblemsofinternalaccountingcontrols,andproposedspecificmeasurestoresolve,providingreaderswithareferenceproposal.Keywords:internalaccountingcontrol;regulations;performanceevaluation目录1绪论.........................................................................................................................................12企业内部会计控制的问题......................................................................................................22.1内部会计控制制度不健全............................................................................................22.2规章制度流于形式........................................................................................................22.3业绩评价缺失................................................................................................................23企业内部会计控制问题成因分析..........................................................................................33.1我国经济体制发展过程的制约....................................................................................33.2对规章制度实施的重视不够........................................................................................33.3对业绩评价的认识不足................................................................................................34企业内部会计控制问题的解决对策......................................................................................44.1健全内部会计制度.................
