摘 要

在当今的市场经济条件下，竞争愈演愈烈，因而企业的内部会计控制制度在企业扮演着越来越重要的角色。在目前经济全球化的趋势下，从全球的范围来看，各个国家也越来越重视加强企业的内部会计控制制度的建设。而我国的企业想在国际的异常激烈的经济竞争上想要获得更加深的深度和更加宽的广度，难度也成倍增加。会计内部控制制度作为企业经济的重要组成部分需要得到更好的建设以提高管理者的经营管理水准。但是我国的企业内部会计控制制度还是存在着各种缺陷、不足和问题。

本文通过对我国企业会计内部控制制度的研究,结合案例分析了当前存在的企业内部控制制度的建设问题,总结了企业会计内部控制制度建设的相关措施。

关键词：企业；内部会计在控制制度；建设；完善

ABSTRACT

accounting control is an important part of internal control. The internal accounting control of the enterprise is to regulate the normal operation of enterprises, to ensure the safety of assets, ensure the assets and value, but also make the authenticity of financial information reliability, integrity is guaranteed.

All aspects of internal accounting control in enterprise management activities. As long as the existence of enterprises.Management activities, it is necessary to strengthen the construction of internal control of accounting, internal accounting control system.

In recent years, with the rapid development of China's economy, and the role of China's enterprises in the national economy is becoming more and more significant. Plays an important role in the sustained and stable development of the economy of a country, plays an important role in expanding employment and promoting the development of technological progress and international trade.

With the development of Chinese capital market, accounting information becomes more and more important, the internal control as a system and the method, has an important influence on the quality of accounting information, the internal control efficiency can improve the quality of accounting information, the internal control system and the lack of efficiency, while negative effect on the quality of accounting information, accounting information caused by distortion. In the market economy competition, intensified today. The enterprise accounting work more and complicated. Therefore, in order to enhance the competitiveness of enterprises in the market to perfect the construction of strengthening the internal accounting control system.

Therefore, to improve the enterprise internal control system is the current domestic enterprises need to solve the problem.

This paper aims to establish and perfect the internal accounting control system of enterprise development, it is conducive to standardizing the enterprise will  behavior, to ensure the integrity of the accounting information is true, correct, prevent fraud, protect the security of assets, complete and effective application, improving the quality of accounting, to promote the business of the policy, the implementation of the policy.

Key words：Enterprise;internal accounting control system in construction; improve;

目 录

1. 引言...................................................................1

1.1 问题的提出.......................................................1

1.2 文献综述........................................................2

1.2.1 国外文献综述.............................................2

1.2.2 国内文献综述 ............................................3

1.3 研究的及意义.....................................................7

2. 会计内部控制制度的理论.................................................7

2.1 内部会计控制制度的产生和发展.....................................7

2.2内部会计控制制度的基本框架........................................8

3.我国会计内控制度的问题和分析........................................... 12

3.1我国企业会计内部控制制度的规范存在的问题........................12

3.2 我国企业会计内部控制制度的实施存在的问题.......................15

3.3我国企业会计内部控制制度的问题存在的原因 .......................16

4. 基于重庆邮政案例分析..................................................19

4.1.重庆邮政案例及问题分析.........................................19

4.2 重庆邮政企业内部会计控制问题产生的原因.........................23

4.3 企业内部会计控制的解决方式.....................................27

5. 建立和完善企业内部会计控制制度的方法..................................30

5.1加强内部控制法规制度的建设.....................................30

5.1.1 加强法律法规和准则规范的强制性约束.......................30

5.1.2 建立内部控制标准体系.....................................30

5.2完善国有企业内部控制环境...........................................31

5.2.1 养成好的管理理念........................................31

5.2.2 完善公司治理结构.........................................33

5.2.3 加强企业文化建设.........................................33

5.3提高国有企业风险管理意识..........................................34

5.4 建立良好的控制活动.................... ...........................36

5.5 加强国有企业信息的管理与沟通......................................37