企业内部控制论文企业内部控制论文.doc

摘 要 企业财务内部控制是每个企业的核心工作，是财务管理工作的关键环节。企业财务内部控制、等问题进行了具体的阐述并结合所学的财务管理知识针对上述问题提出了可行性解决措施，以起到提高企业管理业绩的作用 关键词 ：内部控制 会计信息 监督力度 ABSTRACT This paper describes the problems of internal control and improvement measures, the problem mainly in the following five aspects：1. Internal accounting control system is not perfect 2. Quality of personnel, professional and ethical standards are not high 3. Fictitious accounting information 4. Non-standard accounting 5. Functional departments of supervision is not enough. Measures the following five aspects of：1. Establish a sound internal control system, improve the internal supervision system 2. Increased training efforts, to improve the overall quality of corporate financial officers 3. Property inventory on a regular basis, to conduct an internal audit of accounting information4. To clear accounting matters related to personnel duties and powers 5. Increase supervision of the functional departments. From the business I have learned a lot about the knowledge of the accounting internal control, identify problems and then solve the problem, so that I improved a lot. Keyword : Internal control Accounting information Supervision strength 目 录 企业概况…………………………………………………………………………1 1．企业内部控制存在的问题……………………………………………………………………1 1.1内部会计控制制度不健全…………………………………………………1 1.2人员素质、职业道德水平不同…………………………………………………1 1.3虚构会计信息……………………………………………………………………2 1.4会计核算不规范…………………………………………………………………2 1.5职能部门监督力度不够…………………………………………………………2 2.企业加强内部控制的措施…………………………………………………………2 2.1建立健全内部控制制度，完善内部监督体系…………………………………2 2.2加大培训力度，提高企业财务人员的综合素质………………………………3 2.3定期进行财产清查，对会计资料进行内部审计………………………………3 2.4要明确会计事项相关人员的职责权限…………………………………………3 2.5加大职能部门监督力度…………………………………………………………………4 结束语…………………………………………………………………………………4 致谢辞…………………………………………………………………………………4 企业概况 河北威驰不锈钢铸造有限公司位于沧州市盐山县蒲洼开发区，是一个钢铁铸造制造工业企业，租赁面积6667平发米，其中经营场地5667平发米，仓储场地1000平方米，注册资金500万，职工人数56人，主要生产经营范围：制造五金制品、不锈钢、管件、阀门、法兰、机床附件。销售型材、异型材，经营本企业自产产品及技术出口业务和该企业所需的机械设备、零配件、原辅材料及技术的进口业务。该企业设有生