XX有限公司内部会计控制研究.doc

摘要:在经济全球化的大背景下，企业间的竞争日渐激烈，经营风险逐渐加剧，因此，内部会计控制的建设与完善成为许多企业迫在眉睫需要完成的任务。内部会计控制不仅能够保证国家对企业的宏观控制，而且能够提高会计资料的正确性、可靠性，保证企业高效率经营，是现代企业重要的管理手段。

　　　 内部会计控制是一种多层次、全方位的会计控制防线。本文首先通过查阅资料对国内外的内部会计控制研究情况做出简单的了解，对内部会计控制的概念、原则、内容、方法等基本理论进行阐述；接着以镇江奋飞公司为研究对象，通过问卷调查法、调查研究分析法对镇江奋飞公司内部会计控制现状进行分析；然后从货币资金、存货、采购和付款、成本费用、销售和收款等企业经营管理活动的内部会计控制流程角度剖析镇江奋飞公司内部会计控制体系中存在的漏洞，提出从公司治理结构、内部会计控制意识、信息反馈机制等方面完善内部会计控制的措施；最后完善镇江奋飞公司内部会计控制流程。

关键词 内部会计控制；经营管理活动；控制流程

Abstract:Under the development of economic globalization, the enterprise competition is getting fierce and the management risk is increasing. Therefore, many enterprises are in urgent need of the construction and improvement of the internal accounting control. Internal accounting control can not only guarantee the macro control of enterprises, but also can improve the correctness and the reliability of the accounting information. As one of the best tools of modern enterprise management, it may ensure the high efficiency of the enterprise management  

　　　Internal accounting control is a kind of multi-level, all-round control line. Firstly, the article is simply to understand the basic theory like the concept of internal accounting control, principle, content, and method by looking at materials on internal accounting control research situation at home and abroad. Then choosing Zhenjiang Fenfei Company as the research object analyzes the internal accounting control of Zhenjiang Fenfei Company by means of questionnaire investigation, investigation and study analysis.  After that, finding the loopholes of Zhenjiang Fenfei Company that exist in the internal accounting control system from the operation and management activities like the currency capital, inventory, purchasing and payment, cost, sales and payment. And putting forward measures to perfect the internal accounting control from corporate governance structure, internal accounting control consciousness and information feedback mechanism. The last, making the internal accounting control process of Zhenjiang Fenfei company perfectly.

Keywords Internal Accounting Control   Operation and Management   Activities Internal Accounting Control Process