某中小型私营家具企业内部会计控制研究

发布时间：2018-02-13 21:27

本文关键词： 风险管理中小私营企业内部会计控制　出处：《西南交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国改革开放脚步的迈进,经济得到了前所未有的飞速发展,我国中小私营企业伴随着经济发展的浪潮不断发展,在国民经济中日益彰显出重要的地位和作用。但是我国中小企业还存在一些诟病,例如：组织结构简单、职能部门责任不清；规章制度缺失,没有预算或预算弹性大；不注重企业文化建设；管理人员任用方面任人唯亲,专业人才缺乏；管理不成体系,随意粗放等。特别是会计制度不完善；会计信息不透明含水量较高,失真严重；会计无法发挥控制作用。同时由于改革开发的进程,中小企业面对的风险越来越多,如何生存发展已成为一个重要的课题。四川省家具行业近年来受益于政府的大力支持,各家具企业星云密布,这些企业全部都是中小私营企业,他们还完全停留在创业初期“一权独大”、“一拍脑袋下决定”的落后管理体系中。企业要想抓住机遇,在不断扩张将企业做强做大的同时,规避经营风险,适应市场变化,就必须将加强企业内部管理放在首位。然而,良好的内部管理离不开健全的内部会计控制体系。企业内部会计控制在中小私营企业经营管理活动中占有非常重要的地位,是优化企业管理的基础、是防御风险的保护罩、是规范企业行为的准绳、是提高经济效益的助力、是企业的安全卫士。本论文采用了理论研究与案例分析结合的方法。首先,阐述内部会计控制的基本理论,发展历程,内部会计控制的概念、目标、法方、组成等方面问题,为实际分析做好理论铺垫。其次,采取理论到实际的方法,选择一家中小私营企业作为本文研究的对象,对内部会计控制的有关问题做了更加深入的探讨和具体的分析。不仅仅从基本五个要素的层面分析了企业内部会计控制的问题,还从企业重要的几个经济业务的循环角度分析了企业在日常生产经营各个业务环节方面的内部会计控制问题,并分析引发这些问题的原因,同时提出了相应的解决问题的方案和需要注意的问题。本人希望这篇文章能为我国中小私营企业内部会计控制的建立和健全提供一定参考,更希望能在实践中为XP家私进一步建立健全内部会计控制体系提供操作帮助。
[Abstract]:With the development of China's reform and opening up, the economy has developed at an unprecedented speed, and the small and medium-sized private enterprises in our country have been developing with the tide of economic development. However, the small and medium-sized enterprises in our country still have some criticisms, such as simple organizational structure, unclear responsibility of the functional departments, lack of rules and regulations, lack of budget or budget flexibility; Not paying attention to the construction of enterprise culture; appointees of managers with cronyism and lack of professional talents; lack of systematic management and extensive management; especially imperfect accounting system; high water content and serious distortion of accounting information; Accounting can not play a controlling role. At the same time, because of the process of reform and development, SMEs are facing more and more risks. How to survive and develop has become an important issue. In recent years, Sichuan furniture industry has benefited from the strong support of the government. Furniture enterprises are full of nebulae. All of these enterprises are small and medium-sized private enterprises. They also stay completely in the backward management system of "one power alone" and "one big decision" in the early stage of starting a business. Enterprises want to seize the opportunity. In the constant expansion of enterprises will become stronger and bigger at the same time, avoid business risks, adapt to market changes, we must strengthen the internal management of enterprises in the first place. Good internal management is inseparable from a sound internal accounting control system. Internal accounting control plays a very important role in the operation and management of small and medium-sized private enterprises. It is the basis of optimizing enterprise management and the protection against risks. This paper adopts the method of combining theoretical research with case analysis. Firstly, the basic theory and development of internal accounting control are expounded. The concept of internal accounting control, objectives, French side, composition and other aspects of the theoretical basis for practical analysis. Secondly, take a theoretical to practical approach, select a small private enterprise as the object of this study. This paper makes a more in-depth discussion and concrete analysis on the related problems of internal accounting control. It not only analyzes the problems of internal accounting control of enterprises from the basic five aspects, but also analyzes the problems of internal accounting control in enterprises. This paper also analyzes the internal accounting control problems of enterprises in the aspects of daily production and operation from the perspective of the circulation of several important economic businesses, and analyzes the causes of these problems. At the same time, it puts forward the corresponding solutions and problems needing attention. I hope this article can provide a certain reference for the establishment and improvement of the internal accounting control of small and medium-sized private enterprises in our country. The author also hopes to provide practical help for XP to establish and improve the internal accounting control system.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.88

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