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论文编号：	11927
作者编号：	2120172946
上传时间：	2020/8/12 13:18:26
中文题目：	G中小公司内部会计控制研究
英文题目：	Research on Internal Accounting Control of G Small and Medium-Sized Company
指导老师：	陈国欣
中文关键字：	中小企业;内部会计控制;G公司
英文关键字：	Small and medium-sized enterprises; Internal accounting control;G company
中文摘要：	中小企业为许多的劳动力提供了就业机会，有利于改善民生，是城乡经济 发展的重要支撑。同时，中小企业相对于大企业存在启动资金少、市场应变能 力强等优点。但是，我国的中小企业普遍存在不重视内部会计控制、业务流程 不规范、规章制度执行不到位以及内部监督不严等问题。同时，当前以中小企 业内部会计控制为样本的研究较少。因而，对中小企业内部会计控制进行研究 具有一定意义。 本文借鉴国内外内部会计控制的经验，结合内部控制理论，以G建材公司为 例进行研究。首先，对G公司内部会计控制的现状进行了描述，并通过对该公司 内部会计控制所存在的主要问题进行系统分析得知，G公司当前虽然建立了内部 控制制度，但由于缺乏相关经验以及内部会计控制本身的复杂性，导致内部会 计控制出现了一些问题，如财产保管不当、成本费用控制不充分、业务活动存 在漏洞等，并归纳了主要原因，提出了优化控制环境、建立健全风险控制制度、 加强预算控制、资产保管控制、采购与付款控制、销售与收款控制、强化内部 监督等的优化措施。 中小企业想要长远发展，必须依靠良好的内部会计控制体系。本文对G公司 内部会计控制体系进行研究，旨在对G公司内部会计控制体系进行优化、降低其 经营风险和促进经营目标的实现。同时，希望通过对本案例的分析能够提高中 小企业内部会计控制的意识和水平。
英文摘要：	Small and medium-sized enterprises provide employment opportunities for many labor forces, which is conducive to improving people's livelihood and an important support for urban and rural economic development. At the same time, small and medium-sized enterprises have advantages that large enterprises do not have, such as less start-up funds, strong market adaptability, etc. However, the small and medium-sized enterprises in China generally do not attach importance to internal accounting control, business processes are not standardized, rules and regulations are not implemented in place, and internal supervision is not strict. At the same time, there are few studies on the internal accounting control of small and medium-sized enterprises. Therefore, it has certain practical significance to study the internal accounting control of small and medium-sized enterprises. Based on the experience of internal accounting control at home and abroad, combined with the theory of internal control, this paper takes g building materials company as an example. First of all, it describes the current situation of internal accounting control of G company, and through the systematic analysis of the main problems existing in the internal accounting control of G company, it is known that although G company has established the internal control system at present, due to the lack of relevant experience and the complexity of internal accounting control itself, there are some problems in the internal accounting control, such as improper custody of property This paper summarizes the main reasons for the inadequate cost control and loopholes in business activities, and puts forward optimization measures such as optimizing control environment, establishing and improving risk control system, strengthening business activity control, strengthening communication and strengthening internal supervision. If small and medium-sized enterprises want to develop in the long run, they must rely on a good internal accounting control system. This paper studies G company's internal accounting control system, aiming at optimizing G company'sinternal accounting control system, reducing its operational risk and promoting the realization of business objectives. At the same time, I hope that the analysis of this case can improve the awareness and level of internal accounting control of small and medium-sized enterprises.
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