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论文编号：	8801
作者编号：	2220140423
上传时间：	2016/12/8 17:10:00
中文题目：	J公司内部会计控制研究
英文题目：	Research on Internal Accounting
指导老师：	程新生
中文关键字：	内部会计控制;控制环境;控制活动;内部监督;信息与沟通
英文关键字：	Internal Accounting Control;Control Environment;Control Activities;
中文摘要：	随着市场经济的发展，企业越来越需要运用现代管理理论与技术提升企业经营管理水平，提高企业竞争力，而要提升企业经营管理水平则需要企业加强内部控制。由此，内部控制应运而生。作为内部控制的重要组成，内部会计控制的重要性不言而喻。为了适应社会的进步、促进企业良好发展，维护好所有者权益，加强内部会计控制是必经之路。企业尤其是国企，成功与否很大程度上取决于内部会计控制的实施。内部会计控制包含两层意思：第一是指为了保护不同利益人的切身利益，从而要求会计信息的真实可信，因此要加强对会计工作及其质量的控制。第一层含义更强调相关财经法律法规、会计制度、国内外会计准则和公认的会计原则等硬性约束。第二则是强调为了实现企业经营目标，企业利用会计信息和会计工作辨别、评估企业经营风险，抓住机遇，控制生产经营活动。本文以烟草行业商业公司J公司内部会计控制为例，通过分析J公司内部会计控制的现状，发现J公司在内部会计控制上存在着缺乏有效的内部控制环境、内部会计控制制度体系建设不完善、风险意识不强、内部监督职能弱化、信息沟通不畅等问题。在世界经济疲软、全国整个烟草行业发展压力大、行业内竞争又日益激烈的背景下，加强企业内部会计控制，提升企业的内部管理控制水准和经营实力，有利于J公司更好的继续履行社会责任，树立良好企业形象，促进企业健康发展，提高竞争力。
英文摘要：	With the development of market economy,enterprises increasingly need using the modern management theory and technology improve enterprise management level,enhance the competitiveness of enterprises,and to improve enterprise management level requires the enterprises to strengthen internal control.As a result,the internal control arises at the historic moment.Internal control as an important component,the importance of internal accounting control is obvious.In order to adapt to the progress of the society,promote the development of the enterprise good,safeguard the owner's equity,and strengthen internal accounting control is the only way.Enterprises,especially state-owned enterprises,the success or not depends largely on the implementation of the internal accounting control.Internal accounting control contains two meanings:the first is to point to in order to protect the vital interests of the people of different interests,which requires the authentic of accounting information,thus to strengthen the accounting work and quality control.The first layer of meaning more emphasis on the related laws and regulations,financial accounting system,accounting standards at home and abroad,and generally accepted accounting principles such as rigid constraint.The second is to emphasize in order to realize the goal of enterprise management,enterprise use of accounting information and accounting work to identify,evaluate enterprise management risk,seize the opportunity to control the production and business operation activities. Based on the tobacco industry business company J internal accounting control,for example,according to the analysis of current J company internal accounting control,I think J company in terms of internal accounting control is a lack of effective internal control environment,the system of internal accounting control system is not perfect,risk awareness is not strong,internal audit functions weakening,informatization construction does not reach the designated position,and other issues.Throughout the world economy is weak,the national tobacco industry development pressure,under the background of industry and the increasingly fierce competition,to strengthen the enterprise internal accounting control and improve enterprise internal control standard and management strength,better for J company continue to perform the social responsibility,establishing good enterprise image,promoting the healthy development of enterprises and enhance competitiveness.
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