【正文】 二十年的人生軌跡深深淺淺，突然就感覺(jué)到有些事情，非做不可了?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過(guò)成了同一天的樣子；或許是追溯過(guò)去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來(lái)，思緒一直很凌亂，在腦海中不斷糾纏。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。s governing body, has also ordered an immediate investigation into the referee39。City39。opened disciplinary proceedings against CSKAs Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport. For me it39。s antiracism taskforce, is in London for the Football Association39。nearest CAB. For more information about making a claim to an employment tribunal, seeif you win the case. You are clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. damagesbased agreement. In England and Wales, your solicitor can39。appealedDismissal. You can make a claim to an employment tribunal, even if you haven39。Fur ther help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed under10合計(jì)100意見(jiàn)及建議：評(píng)閱人簽名： 年 月 日天津工業(yè)大學(xué)畢業(yè)設(shè)計(jì)（論文）成績(jī)考核表學(xué)生姓名XXX學(xué)院名稱管理學(xué)院專業(yè)班級(jí)會(huì)計(jì)XXX班題目中小企業(yè)內(nèi)部會(huì)計(jì)控制問(wèn)題研究1．畢業(yè)設(shè)計(jì)（論文）指導(dǎo)教師評(píng)語(yǔ)及成績(jī)：成績(jī)：指導(dǎo)教師簽字： 年 月 日2．畢業(yè)設(shè)計(jì)（論文）答辯委員會(huì)評(píng)語(yǔ)及成績(jī)：成績(jī)：答辯主席（或組長(zhǎng)）簽字： 年 月 日3．畢業(yè)設(shè)計(jì)（論文）總成績(jī)：給定成績(jī)給定成績(jī)總成績(jī)(a+b+c)ag an employment tribunal clai Emloyment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: you don39。15有必要的數(shù)據(jù)、資料支持，數(shù)據(jù)、資料翔實(shí)可靠，得出的結(jié)論有可驗(yàn)性。10外文應(yīng)用能正確引用外文文獻(xiàn)，翻譯準(zhǔn)確，文字流暢。15論文撰寫結(jié)構(gòu)嚴(yán)謹(jǐn)，理論、觀點(diǎn)、概念表達(dá)準(zhǔn)確、清晰。10題目與生產(chǎn)、科研等實(shí)際問(wèn)題結(jié)合緊密。審查意見(jiàn)指導(dǎo)教師： 年 月 日天津工業(yè)大學(xué)本科畢業(yè)設(shè)計(jì)（論文）評(píng)閱表（論文類）題目中小企業(yè)內(nèi)部會(huì)計(jì)控制問(wèn)題研究學(xué)生姓名XXX學(xué)生班級(jí)會(huì)計(jì)XXX班指導(dǎo)教師姓名潘玉香評(píng)審項(xiàng)目指標(biāo)滿分評(píng)分選題能體現(xiàn)本專業(yè)培養(yǎng)目標(biāo)，使學(xué)生得到較全面訓(xùn)練。3．通過(guò)互聯(lián)網(wǎng)進(jìn)行資料搜索、查找。課題研究的主要內(nèi)容：1. 中小企業(yè)相關(guān)概念，內(nèi)部會(huì)計(jì)控制相關(guān)概念2. 中小企業(yè)內(nèi)部會(huì)計(jì)控制現(xiàn)狀及原因分析3. 中小企業(yè)內(nèi)部會(huì)計(jì)控制問(wèn)題的解決對(duì)策目的和意義：了解內(nèi)部會(huì)計(jì)控制有關(guān)的概念及作用，分析我國(guó)中小企業(yè)內(nèi)部會(huì)計(jì)控制的現(xiàn)狀及原因，研究并提出有效解決中小企業(yè)內(nèi)部會(huì)計(jì)控制問(wèn)題的方法和對(duì)策二、進(jìn)度及預(yù)期結(jié)果 起止日期主要內(nèi)容預(yù)期結(jié)果 在校查閱資料，做好選題準(zhǔn)備 開(kāi)題答辯撰寫畢業(yè)論文定稿 畢業(yè)論文答辯選定論文題目參加開(kāi)題答辯按進(jìn)度要求完成按進(jìn)度要求完成參加畢業(yè)論文答辯完成課題的現(xiàn)有條件1．指導(dǎo)教師指導(dǎo)論文。主要參考文獻(xiàn)[1] [J]. 現(xiàn)代營(yíng)銷(學(xué)苑版)，2011，（2）：45[2] [J].財(cái)會(huì)研究，2009，（20）：69[3] [J].企業(yè)研究，2012，（392）：93 [4] [J]. 現(xiàn)代商貿(mào)工業(yè),2011,(23):194[5] [J].會(huì)計(jì)之友，2009，（7）：38[6] [J]. 中外企業(yè)家，2009，（339）：205起止日期——備注院長(zhǎng) 系主任 指導(dǎo)教師 畢業(yè)設(shè)計(jì)（論文）開(kāi)題報(bào)告表 2012年4月 5 日姓名XXX學(xué)院管理學(xué)院專業(yè)會(huì)計(jì)學(xué)班級(jí)會(huì)計(jì)XXX班題目中小企業(yè)內(nèi)部會(huì)計(jì)控制問(wèn)題研究指導(dǎo)教師潘玉香一、與本課題有關(guān)的國(guó)內(nèi)外研究情況、課題研究的主要內(nèi)容、目的和意義：與本課題有關(guān)的國(guó)內(nèi)外研究情況：國(guó)外：以經(jīng)濟(jì)最為發(fā)達(dá)的美國(guó)為例，早在1936年美國(guó)便已出現(xiàn)了內(nèi)部控制一詞，經(jīng)過(guò)“內(nèi)部牽制”“內(nèi)部控制制度”“內(nèi)部控制結(jié)構(gòu)”“內(nèi)部控制整體框架”四個(gè)階段的發(fā)展，現(xiàn)在美國(guó)的內(nèi)部控制（包括內(nèi)部會(huì)計(jì)控制）理論和制度已較為完善，并被許多其他國(guó)家借鑒。同時(shí)，在論文寫作過(guò)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。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(lái)的辛勤栽培。謝 辭走的最快的總是時(shí)間，來(lái)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)。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。企業(yè)文化是指包括寶貴的意見(jiàn)、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。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(lái)說(shuō)首要亟需解決的問(wèn)題。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(kāi)展。最后，處罰標(biāo)準(zhǔn)是根據(jù)會(huì)計(jì)差錯(cuò)及其原因。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?？茖W(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。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。根據(jù)需要設(shè)置的位置。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。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。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。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。 organizational 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 organizational culture cast a long shadow to the development of the enterprises. The wholesome organizational 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 organizational aim to achieve the consensus. Through the esteemed and actively atmosphere, the organizational culture can make the largest value. So the organizational 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。 internal operating situation but also point out the first problem need to solve for the employee. So the management of small amp。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 organizational cultureRegular enterprises39。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 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. 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