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1、毕业论文题目论我国中小企业内部会计控制制度的建设英文题目Theoryoftheconstructionofsmallandmediumenterpriseinternalaccountingcontrolsysteminourcountry院系会计学院专业姓名班级学号指导教师二零一三年六月5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmu
2、lti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve17摘要内部会计控制机制在企业运营管理中发挥着越来越重要的作用，有效的内控机制能够提供客观公允的会计信息，提高企业财务内部控制效率，为企业的持久、快速、健康发展提供保障。目前我国中小企业中仍存在费用支出失控、内部监督形同虚设、会计专业人才队伍素质不高、企业管理者缺乏风险理念，风险应对能力不强、企业管理层缺乏内控理念等一系列问题。本文对国内和国际上关于内控体制理论的研究
3、状况进行了简单介绍，阐明了我国中小企业内控的特征、发展方向和内控机制在企业运营管理中的重要地位。并分析我国中小企业内控现状，提出构建中小企业内控机制的建议。关键词：企业内部会计控制；问题；必要性；对策5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsyst
4、em,thusprotectingtheregionalpositionandachieve17AbstractTheinternalcontrolsystemistheinevitableproductofthemodernenterprisemanagement,strengthentheconstructionoftheinternalcontrolsystemistheinherentrequirementfortheestablishmentofamodernenterprisesystem.Effectiveinternalcontr
5、olnotonlytheenablesenterprisestherationalallocationofresources,improvelaborproductivity,andbetterabletopreventanddetectinternalandexternalfraud.Internalaccountingcontrolisthecoreoftheenterpriseinternalcontrol,includingtheprotectionofthesecurityofassets,toensuretheauthenticity
6、andintegrityoftheaccountsandfinancialreportingmethods,proceduresandorganizationalplanning.Thecommandaccountingworkandtheuseofaccountinginformationproductionandbusinessactivitiesofenterprises,regulate,control,toensurethatthegoalsofthebusinesstomaximizethebenefits.Considerablen
7、umberofenterpriseshavenotpaidenoughattentiontotheestablishmentofthesystemofinternalaccountingcontrols,resultingindistortionofaccountinginformation,accountingdisorder,lawlessnessandindisciplinephenomenonoftenoccurs,resultinginlossofcontrol,lossofassets,businessfailure.Onintern
8、alaccountingcontrolofthecontent,methods,role,andhowtoestablishandper
