国有企业内部会计控制的现状及对策.doc

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国有企业内部会计控制的现状及对策摘 要国有企业内部会计控制制度对国有企业来说是十分重要的，是国有企业管理体制的重要组成部分。有效的内部会计控制制度可以保护资产的安全完整、保证会计信息资料的正确可靠、经营方针的贯彻执行，保证经营活动的经济性、效率性和效果性，并可以在单位内部采取自我调整、约束、规划、评价和控制。内部会计控制是国有企业会计信息失真和维护所有者权益的重要措施。本文通过分析我国国有企业内部会计控制制度的现状，对国有企业内部会计控制制度进行探讨，并通过以下层次进行论述。本论文由四部分组成，首先是绪论部分，主要对于本文的选择题背景、目的及意义进行了阐述。第二章主要介绍了有关内部会计控制体系的理论；然后对我国国有企业内部会计控制的现实状况及原因进行了具体分析，从而在本论文的第四章对于如何提高我国国有企业内部会计控制提出几点对策。关键词： 国有企业；内部会计控制；现状；对策 discussion of status of internal accounting controls and countermeasuresabstractinternal accounting control system is very important to the enterprise ,an enterprise management system ,an important component of effective internal accounting control system to protect the safety and integrity of assets .to ensure accurate and reliable accounting information ,to ensure the implementation of business policy ,business activities to ensure economy, efficiency and effectiveness of ,and may be taken in internal self-adjustment, restraint, planning, evaluation and control. internal accounting control is the production and activities of self-restraint and self-restraint of the internal mechanism, and strengthen internal accounting control is to solve the current distortion of accounting information and an important measure to safeguard the interests of the owner .through analysis of internal accounting control system, the status of the enterprise system of internal accounting controls and through the following levels of discourse.this thesis consists of four parts first