内部会计控制制度创新研究:问题、原因与对策

Institutional Innovation of Internal Accounting Control:Problems,Reasons and Countermeasures

对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题,然而目前对内部会计控制制度的研究却存在一些缺陷。本文通过问卷调查,发现大部分企、事业单位已建立内部会计控制制度,但不能有效执行;此外还存在"内控不能控制一把手"的问题。针对上述存在的问题,本文比较客观地分析了原因,并提出了解决问题的对策建议。

The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing. There axe, however, some drawbaeks in this study. Based on the questionnaire, this paper finds out that most of enterprises and government ageneies have set up the internal aeeounting eontrol system but it has not been exeeuted effectively. Another problem is ＂internal eontrol ean not eontrol the first in eommand＂. To solve sueh problems, this paper puts forward some eountermeasures on the basis of objeetive analyses.