淺談企業(yè)內(nèi)部會(huì)計(jì)制度的建設(shè)-文庫(kù)吧
2025-09-15 19:06 本頁(yè)面
【正文】 ery important role. This article explains the necessity and urgency of the establishment of the internal accounting system, how to set up enterprise internal accounting system and internal accounting system established which presented concept Keyword: Internal accounting system The construction of accounting system Internal supervision 1 目 錄 序 言 ............................................................................................................ 1 一、企業(yè)內(nèi)部會(huì)計(jì)制度的含義 .................................................................... 1 （一）企業(yè)內(nèi)部會(huì)計(jì)制度的概念 ............................................................. 1 （二）建立企業(yè)內(nèi)部會(huì)計(jì)制度的原則 ..................................................... 1 1．合法性原則 ....................................................................................... 1 2．適應(yīng)性原則 ....................................................................................... 1 3．規(guī)范性原則 ....................................................................................... 1 4．科學(xué)性原則 ....................................................................................... 1 5. 權(quán)責(zé)對(duì)應(yīng)原則 .................................................................................... 2 6. 便于執(zhí)行和檢查的原則 ..................................................................... 2 二、企業(yè) 內(nèi)部會(huì)計(jì)制度建設(shè)的必要性 ......................................................... 2 （一）提高會(huì)計(jì)信息質(zhì)量，提高會(huì)計(jì)信息使用價(jià)值的需要 .................... 2 （二） 適應(yīng)實(shí)現(xiàn)會(huì)計(jì)電算化的需要 ....................................................... 2 （三 ）加強(qiáng)企業(yè)經(jīng)營(yíng)管理的客觀需要 ..................................................... 3 （四）提高會(huì)計(jì)工作效率的需要 ............................................................. 3 三、我國(guó)企業(yè)內(nèi)部會(huì)計(jì)制度建設(shè)中存在的問(wèn)題 .......................................... 3 （一）企業(yè)內(nèi)部 會(huì)計(jì)制度不健全 ............................................................. 3 （二）企業(yè)會(huì)計(jì)業(yè)務(wù)缺乏內(nèi)部監(jiān)管 ......................................................... 4 （三）企業(yè)內(nèi)部會(huì)計(jì)制度設(shè)計(jì)不合理 ..................................................... 4 （四）企業(yè)財(cái)務(wù)人員素質(zhì)不高 ................................................................. 4 （五）企業(yè)外部缺乏監(jiān)管 ........................................................................ 4 （六）預(yù)算控制制度存在缺陷 ................................................................. 5 四、如何進(jìn)行有效的企業(yè)內(nèi)部會(huì)計(jì)制度的建設(shè) .......................................... 5 （一）健全會(huì)計(jì)管理機(jī)制 ........................................................................ 5 （二）強(qiáng)化企業(yè)的內(nèi)部審計(jì)制度 ............................................................. 5 （三）提高會(huì)計(jì)從業(yè)人員的素質(zhì) ............................................................. 5 （四）健全會(huì)計(jì)電算化內(nèi)部管理制度 .......................
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