【導(dǎo)讀】控制更健全，為企業(yè)帶來最佳利益。督機(jī)制不健全，企業(yè)人員素質(zhì)參差不齊，信息流通不暢，內(nèi)部會(huì)計(jì)控制環(huán)境不佳。企業(yè)內(nèi)部會(huì)計(jì)控制制度對(duì)企業(yè)來說是十分重要的，是企業(yè)管理體制的重要組成部分。調(diào)整、約束、規(guī)劃、評(píng)價(jià)和控制。內(nèi)部會(huì)計(jì)控制是企業(yè)會(huì)計(jì)信息失真和維護(hù)所有者權(quán)益的。本文通過分析我國企業(yè)內(nèi)部會(huì)計(jì)控制制度的現(xiàn)狀，對(duì)企業(yè)內(nèi)部會(huì)計(jì)控制制度進(jìn)。行探討，并通過以下層次進(jìn)行論述。第二章主要介紹了有關(guān)內(nèi)部會(huì)計(jì)控制體系的理論；然后對(duì)我國企業(yè)內(nèi)部會(huì)計(jì)控。會(huì)計(jì)控制提出幾點(diǎn)對(duì)策。

　　

【正文】 t measures to local conditions, for this enterprise the vary from person to person, from the internal accounting control system, establish the actual, wideeyed like a castle in the air the internal accounting control system, or the copy, copy other enterprise internal accounting control system, causes the internal accounting control system of our enterprise cannot fit internal anizational form. In the design of internal accounting control anization works, did not reach the crisscross, DianMianJieGe control requirements, causing established internal accounting control, or just post Settings control undeserved, staffing inappropriate, business cross over miscellaneous, duty is not clear, make internal accounting control system cannot normal implementation. Part in design unit of internal accounting control system, has put too much emphasis on its rigor and integrity control overmuch, so choose, adding institutions, increase formalities and procedures and caused a lot of duplication, enterprise cost rise. Partial enterprise internal accounting control system in design, consider mainly is the illegal events happening right expose and processing, neglected to establish internal accounting control system is mainly the fundamental purpose, to prevent the enterprise39。s management had no efficiency and lawlessness service of enterprise internal accounting control system implementation, the inspection, the inspection a lack of clear powerful Enterprise internal accounting control Vol. 20 (2021) 3134 Accounting Review32 incentive mechanism and restriction mechanism, formed the same, do good incentive stem dry bad alike, reward cannot cash, penalize also fall less than feet situation, which reduces worker executive internal accounting control system selfconsciousness and alertness. (1) Strictly moary fund control system. Enterprise all revenues (including business ine, investment ine, rental ine, etc.) must be timely, all included in the bill, no transfer in accounting accounting to other panies, extracorporeal circulation or kangaroo small Treasury. Should guarantee cash cost per pen is the actual need, and a legal contract or charging documents, standardize examination and approval procedures, effective vouchers may payments to. Fully guarantee the cash to spend any enterprises to daily cash flow through the budget management for dynamic control, timely analysis and control budget variances, ensure the implementation of the budget. Budget fund for examination and approval, responsible quota limitation above the fund for President, general manager, director of finance and strictly controlling al sign without approval of the capital expenditures budget. Accept, a two lines and bills and the use of bank seal with system executes separation. Bill by cashier personnel (or PiaoGuanYuan) appropriate is custodial, bank by the financial seal special seal treasurer custody, bank by the holder of SiZhang seal to safekeeping. (2) Strict physical assets control system. Focusing on inventory assets management, good inventory JianYanGuan, materials development shut, outbound clearance and BaoGuanGuan, ensure inventory safety. To strengthen the management of fixed assets. Focusing on assets acceptance, check inventory and fixed assets cleaning, scrap, according to the principle of separating the inpatible duties, authorized person for approval by the fixed assets, using department, the financial department processing. (3) Strict intangible assets control system. In the era of knowledge economy should strengthen the accounting of intangible assets amortize intangible assets, reasonable, and the value of the accounting statement to disclose fully. For intangible assets should do well in the original value of the intangible assets accounting, asset transfers of accounting and assets amortize accounting. (4) Strict project control system. An enterprise shall set up a perfect internal report system, the prehensive, timely, accurate reports to reflect the important information engineering project business。 Establish project regularly or irregularly accounting analysis system, timely find problems and to relevant aspects reflect, avoid or reduce losses。 Establish good engineering material control system, regularly or irregularly of engineering material of inventory, ensure the safety of engineering material. (5) Strict foreign investment control system. Various investment business must ply with the national investment policy and securities trading policies, shall not illegally investment activities. Enterprise accounting department should closely watching the book value of the investment project of changes and investment ine, especially for longterm investments and large amount of investment projects, if appear adverse circumstance, should be timely analysis reasons, take effective measures to control the investment risk. (6) Strict financing control system. Enterprise39。s various financing activities must conform to the national fundraising policies, to raise capital management, raise funds should be timely deposited in the special account, forbidden to unauthorized institutions or personnel contact。 To strengthen capital raised by the use of control, do not get optional change capital USES。 Strengthen financing business accounting, effectively Enterprise internal accounting control Vol. 20 (2021) 3134 Accounting Review32 control the issuance of securities, reasonable outer amortize bond overflow, discount, correct pay interest and dividends, a provision. (7) Strict procurement and payment control system. Strengthen the purchasing application control, and the budget conform to。 Every procurement business in the accounting records of all should fully reflect, (5)Sensure purchasing business accounting material accurate and reliable。 Fully understand the correlation supplier product p