内部会计控制制度的建立与完善

The Establishment and Perfection of Internal Accounting Control System

以内部会计控制制度的建立与完善为研究课题,先对内部会计制度的相关理论知识进行梳理,而后分析会计制度控制的考评程序,针对我国的内部会计控制制度现状进行分析,根据问题分析提出完善我国内部会计制度的策略和建议。通过研究,希望能够对我国的内部会计控制制度的发展有些许影响,对我国部分企业信息失真、缺乏监督管理机制的现象有所抑制。

Taking the internal accounting control system as the research topic,this paper first sorts out the related theoretical knowledge of internal accounting system,then analyzes the assessment procedure of accounting control system. In view of our country ＇s status quo analysis of internal accounting control system,and based on the problem analysis,this paper puts forward the strategies and suggestions to perfect the internal accounting system in China.Through this research,we hope to have some influences on our country＇s development of the internal accounting control system,and restrain the the phenomenon of the partial enterprise information distortion,and lack of supervision and management mechanism in our country.