【正文】
nship sure between the management functions and the financial reports and divide the responsibility purview between the anizations. The internal anizations and management departments include the general stockholders39。 meeting, the board of directors, the management and the board of supervisors. The governance responsibilities, positions of the stakeholders and the center position of the board of directors should be made clearly. The board of directors is at the center of the corporation39。s management according to the stipulation of the corporation act. So the board of directors is responsible for the effectively implementation of the internal accounting system. At the same time, the function of the board of supervisors should be emphasized. Enhancing the construction of the board of supervisors can not only consummate the trianglebalance relationship of the governance structure, but also ensure the following and the execution of the internal accounting control system. The authorization of different departments should be clear and definite. The position is set according to the needs. The position39。s responsibility matches with the authorization. If the managements set the clearly methods of authorization and distributing responsibilities, the anizational control conscience would be increased greatly. Constructing the effective rewards and punishment mechanism Without the check and evaluate or penalty and fines, the internal accounting control system would not be generalized and carried out. Scientific and reasonable reward and punishment mechanism can provide necessary incentives and constraints to the relative person responsible. It will drive them to improve their control. At first, the pay standards of the different positions should be set according to the plexity of the position and the professional knowledge required by the position. Then, the reward standards to the accountant would be set according to the accounting control basic job39。s level and riskprevention ability. At last, the punishment standards are set according to the accounting errors and their reasons. The management can evaluate the implementation of internal accounting control through it. The evaluating results can be connected with the accountant39。s ine to guarantee the internal accounting system39。s carrying out. At the same time, those who violate the law and discipline should be severely punished to increase the cost of the ineffective internal accounting control. Completing the anizational culture Regular enterprises39。 anizational culture does well to the sound internal accounting control environment. As a spiritual support, anizational culture not only can interpret the enterprises39。 internal operating situation but also point out the first problem need to solve for the employee. So the management of small amp。 middle enterprises should pay attention to the cultivation and optimization of the anization culture. The enterprises39。 anizational culture refers to the operating idea and working style including the valuable opinion, code of conduct, moral regulation, culture tradition, human surroundings etc. So the anizational culture cast a long shadow to the development of the enterprises. The wholesome anizational culture adapted to the enterprises especially emphasizing internal accounting control can teach the employee selfdiscipline, put right their value opinion, regular their behavior and solve the contradiction between the individual aim and the anizational aim to achieve the consensus. Through the esteemed and actively atmosphere, the anizational culture can make the largest value. So the anizational culture has the indispensable role in the internal accounting control from the perspective whether the employee or the management. 加強(qiáng)中小企業(yè)內(nèi)部會(huì)計(jì)控制的措施 根據(jù)以上分析 ,增強(qiáng)中小企業(yè)內(nèi)部會(huì)計(jì)控制需要建立并完善 公司治理 結(jié)構(gòu) 和有效獎(jiǎng)懲機(jī)制和組織 文化。 建立有效的公司治理 結(jié)構(gòu) 我們需要做的第一件事是設(shè)置合理的組織結(jié)構(gòu)。我們應(yīng)該 明確 管理職能和財(cái)務(wù)報(bào)告 之間的關(guān)系并區(qū)分 組織之間的責(zé)任范圍。內(nèi)部組織和管理部門,包括一般股東大會(huì),董事會(huì),管理層和監(jiān)事會(huì)。治理責(zé)任 、 利益相關(guān)者的立場(chǎng)和董事會(huì)的中心地位 應(yīng)當(dāng)明確 。根據(jù)公司法的規(guī)定,董事會(huì)是公司的管理中心。因此,對(duì)董事會(huì)負(fù)責(zé)內(nèi)部會(huì)計(jì)制度的有效實(shí)施。同時(shí),監(jiān)事會(huì)的作用應(yīng)引起重視。加強(qiáng)監(jiān)事會(huì)建設(shè),不僅 能 完善治理結(jié)構(gòu)的三角平衡關(guān)系,而且還 能 確保內(nèi)部會(huì)計(jì)控制制度的執(zhí)行。應(yīng)該明確各部門的授權(quán)。根據(jù)需要設(shè)置的位置。該職位的 責(zé)任與授權(quán)相匹配。如果管理 層 設(shè)定明確的授權(quán)和 職責(zé) 分配方法,組織控制 意識(shí)將大大增加。 構(gòu)建有效獎(jiǎng)懲機(jī)制 沒有檢查和評(píng)估或處罰和罰款,內(nèi)部會(huì)計(jì)控制制度 就不會(huì)被貫徹執(zhí)行 。科學(xué)合理的獎(jiǎng)懲機(jī)制,可以 對(duì)相關(guān)責(zé)任人起到 必要的激勵(lì)和約束 作用 。這將 促使 他們提高他們的控制。首先 ,不同崗位的薪酬標(biāo)準(zhǔn)應(yīng)根據(jù) 所在崗位以及這個(gè)崗位 所需要的專業(yè)知識(shí)的復(fù)雜性 確定。然后,會(huì)計(jì)人員的獎(jiǎng)勵(lì)標(biāo)準(zhǔn)應(yīng)該根據(jù)會(huì)計(jì)控制基本工作 水平和風(fēng)險(xiǎn)防范能力。最后,處罰標(biāo)準(zhǔn)是根據(jù)會(huì)計(jì)差錯(cuò)及其原因。管理 層 通過它可以評(píng)估內(nèi)部會(huì)計(jì)控制的執(zhí)行情況。評(píng)價(jià)結(jié)果可 與 會(huì)計(jì) 人員 的 收入 掛鉤 ,以保證內(nèi)部會(huì)計(jì) 控制 制度的開展。 同時(shí) , 對(duì)于 那些違反法律和紀(jì)律 的人員應(yīng)從重處罰,以增強(qiáng) 內(nèi)部會(huì)計(jì)控制。 良好的 企業(yè)文化 有助于建立良好的 內(nèi)部會(huì)計(jì)控制環(huán)境 ,企業(yè) 文化作為一種 精神的支持,不僅可以解釋企業(yè)內(nèi)部的經(jīng)營(yíng)情況, 而且能體現(xiàn)出對(duì)于職工來說首要亟需解決的問題 。因此,中小企業(yè)的管理 者 應(yīng)注意 企業(yè) 文化的 培養(yǎng) 和優(yōu)化。企業(yè)文化是指包括寶貴的意見 、行為規(guī)范 、 道德法規(guī) 、 文化傳統(tǒng)的經(jīng)營(yíng)理念和工作作風(fēng) 、 人文環(huán)境等,所以 企業(yè)文化是企業(yè)發(fā)展的縮影 。 適合本公司的健全的企業(yè)文化尤其 強(qiáng)調(diào)內(nèi)部會(huì)計(jì)控制可以 讓 員 工 學(xué)會(huì) 自律,擺正自己的價(jià)值 觀念 , 化解個(gè)人目標(biāo)與企業(yè)目標(biāo)之間的矛盾 。 在這種積極的環(huán)境里 ,企業(yè)文化可以實(shí)現(xiàn) 最大的價(jià)值。因此, 從這個(gè)角度來看,企業(yè) 文化 無(wú)論對(duì)于員工還是管理者來說都是不可或缺的。 謝 辭 走的最快的總是時(shí)間,來不及感嘆,大學(xué)生活已近尾聲,四年多的努力與付出,隨著本次論文的完成,將要?jiǎng)澫峦昝赖木涮?hào)。 本論文設(shè)計(jì)在 潘玉香 老師的悉心指導(dǎo)和嚴(yán)格要求下業(yè)已完成,從課題選擇到具體的寫作過程,論文初稿與定稿無(wú)不凝聚著 潘玉香 老師的心血和汗水,在我的畢業(yè)設(shè)計(jì)期間, 潘玉香 老師為我提供了種種專業(yè)知識(shí)上的指導(dǎo)和 一些富于創(chuàng)造性的建議,沒有這樣的幫助,我不會(huì)這么順利的完成畢業(yè)設(shè)計(jì)。在此向 潘玉香 老師表示深深的感謝和崇高的敬意! 在臨近畢業(yè)之際,我還要借此機(jī)會(huì)向在這四年中給予我諸多教誨和幫助的各位老師表示由衷的謝意,感謝他們四年來的辛勤栽培。不積跬步何以至千里,各位任課老師認(rèn)真負(fù)責(zé),在他們的悉心幫助和支持下,我能夠很好的掌握和運(yùn)用專業(yè)知識(shí),并在設(shè)計(jì)中得以體現(xiàn),順利完成畢業(yè)論文。 同時(shí),在論文寫作過程中,我還參考了有關(guān)的書籍和論文,在這里一并向有關(guān)的作者表示謝意。 另外, 我還要感謝各位 同班 同學(xué)以及我的各位室友,在畢業(yè)設(shè)計(jì)的這 段時(shí)間里,你們給了我很多的啟發(fā),提出了很多寶貴的意見,對(duì)于你們幫助和支持,在此我表示深深地感謝!