0毕业论文题目论我国中小企业内部会计控制制度的建设英文题目Theoryoftheconstructionofsmallandmediumenterpriseinternalaccountingcontrolsysteminourcountry院系会计学院专业姓名班级学号指导教师1二零一三年六月摘要内部会计控制机制在企业运营管理中发挥着越来越重要的作用，有效的内控机制能够提供客观公允的会计信息，提高企业财务内部控制效率，为企业的持久、快速、健康发展提供保障。目前我国中小企业中仍存在费用支出失控、内部监督形同虚设、会计专业人才队伍素质不高、企业管理者缺乏风险理念，风险应对能力不强、企业管理层缺乏内控理念等一系列问题。本文对国内和国际上关于内控体制理论的研究状况进行了简单介绍，阐明了我国中小企业内控的特征、发展方向和内控机制在企业运营管理中的重要地位。并分析我国中小企业内控现状，提出构建中小企业内控机制的建议。关键词：企业内部会计控制；问题；必要性；对策2AbstractTheinternalcontrolsystemistheinevitableproductofthemodernenterprisemanagement,strengthentheconstructionoftheinternalcontrolsystemistheinherentrequirementfortheestablishmentofamodernenterprisesystem.Effectiveinternalcontrolnotonlytheenablesenterprisestherationalallocationofresources,improvelaborproductivity,andbetterabletopreventanddetectinternalandexternalfraud.Internalaccountingcontrolisthecoreoftheenterpriseinternalcontrol,includingtheprotectionofthesecurityofassets,toensuretheauthenticityandintegrityoftheaccountsandfinancialreportingmethods,proceduresandorganizationalplanning.Thecommandaccountingworkandtheuseofaccountinginformationproductionandbusinessactivitiesofenterprises,regulate,control,toensurethatthegoalsofthebusinesstomaximizethebenefits.Considerablenumberofenterpriseshavenotpaidenoughattentiontotheestablishmentofthesystemofinternalaccountingcontrols,resultingindistortionofaccountinginformation,accountingdisorder,lawlessnessandindisciplinephenomenonoftenoccurs,resultinginlossofcontrol,lossofassets,businessfailure.Oninternalaccountingcontrolofthecontent,methods,role,andhowtoestablishandperfecttheinternalaccountingcontrolsystemtotalkaboutsomeoftheirownunderstanding.Keywords:Internalaccountingcontrols;problems;necessity;countermeasures3目录引言.........................................................................................................................4一、文献回顾...............................................................................................................4（一）我国内部会计控制的理论研究...................................................................................4（二）国外内部会计控制的理论研究...................................................................................5二、内部会计控制基本理论.......................................................................................6（一）内部会计控制的含义...................................................................................................6（二）内部会计控制的目标...................................................................................................6（三）内部会计控制的特点...................................................................................................7（四）内部会计控制制度的作用...........................................................................................7三、我国中小企业内部会计控制现状.......................................................................8（一）缺乏有效内部会计控制体制......................................................................
