企業內部會計控制制度探討
摘要：由於當前會計資訊失真、造假等問題層出不窮，建立和完善內部會計控制制度就顯得尤為重要。文章分析了建立會計內部會計控制制度是現代企業管理制度的迫切要求，是完善企業經營管理的.需要。介紹了內部會計控制制度的目標、內容、原則和作用。通過對企業內部會計控制現狀的描述，來深刻地闡明內部會計控制失控的原因，提出各企業要嚴格遵守國家的有關規定，根據自身的實際情況，來制定內部會計控制制度，不能盲目的照抄照搬，要處理好與內部審計、各管理層之間的關係、加強監督、合理授權，充分發揮其靈活性和簡便性的特點。文章並且詳細論述了當前存在的主要問題及保證有效實施的措施，對提高會計資訊的質量、強化經營管理、控制經營風險、防止錯誤和舞弊都有很大的幫助。
關鍵詞：內部會計控制制度；內部控制；內部會計控制機制
Discussion on Internal Control Accounting System
Abstract: Because current accountant distorts, creates a false impression and soon the question emerges one after another incessantly. The analysis that establishment of accountant the internal control system is the modern business management system urgent need, and is consummates the enterprise management the need. The article analyzes the necessity about the establishment of internal control accounting system, introducing the question of internal accounting controls which is the system of the goal , the content and the effect . Indicate the reason for uncontrolled internal accounting by describing the present internal accounting control system and propose relevant institutions which various enterprise abide by various enterprises must strictly observe national the related stipulation, according to own actual situation , formulates internal accountant to control the system ,and cannot blind copy variation imitates ,had to process good and internal audit, each management once the between relations, strengthen the surveillance ,the reasonable authorization y its flexibility and the simple characteristic. And it in detail elaborates the main question which is existent in current and it also elaborates its effective implementation which can ensure execution of internal control accounting system. To enhances the accounting information the quality, the strengthened management , the control management risk , prevented wrong and corrupts practices all has the very big help .
Keywords: internal control accounting system; internal control; internal accounting control mechanisms
