TJQ股份有限公司的内部会计控制研究

发布时间：2018-03-10 17:58

本文选题：内部控制　切入点：会计内控　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业内部会计控制是企业加强内部管理的一种方式。为了实现企业的可持续发展，维护企业资产的完整和安全，提升相关会计信息的质量而制定和实施的一系列控制方法、措施和程序。它是企业内部进行有效管理的工具，是确保有关法律法规和规章制度的贯彻执行的手段，是企业的维护系统和自动预警系统。随着互联网经济的发展，全球经济一体化进程的加快，我国企业将会面临更加严峻的形势和挑战，建立和完善企业内部会计控制已成为我国企业当前的一项紧迫任务和必然选择。围绕企业内部会计控制这一主题，从内部控制的概念及内部会计控制的产生和发展入手，依据《中华人民共和国会计法》和财政部颁布的《内部会计控制规范》等法律法规的要求，对企业内部会计控制的目标、对象、内容、方法等，进行了深入研究和系统论述。本文以TJQ股份有限公司为研究对象，研究分析了公司的内部控制体系，包括内部环境、风险评估、控制活动、信息与沟通、内部的监管，分析了TJQ股份有限公司会计内控的现状，提出了TJQ股份有限公司会计内控方面存在的问题，对公司会计内控系统进行了设计，包括会计内部控制的基本原则及总体设计思路，并提出了公司会计内控系统的具体措施，对未来发展进行了展望。本文以一个具体的上市企业为背景，严格把握“理论研究、企业基本情况分析、会计内控问题提出、方案设计”研究思路，对企业的内控体系中的会计内控问题进行了较为全面与透彻的分析。但在实际业务发生的过程中，问题却呈现出复杂与多样性，基础管理不完善、管理缺失、业务流程问题、结算规范问题、应用系统软件问题等交织在一起，这就要求管理者既需要用专业的视角审视问题，又必须以系统思考的方式来解决问题。本人长期从事会计实务和公司管理，对内部会计控制非常重视，拟通过此论文写作，力图在理论与实践的结合上，对我国企业内部会计控制进行深入的探讨，这既是对自己的学习和工作进行的一次系统总结，，同时，也提供给同行们一些借鉴，以期共同推动经济社会的发展。
[Abstract]:Enterprise internal accounting control is a way for enterprises to strengthen internal management. In order to realize the sustainable development of enterprises, to maintain the integrity and safety of enterprise assets and to improve the quality of relevant accounting information, a series of control methods have been developed and implemented. Measures and procedures. It is a tool for effective management within an enterprise, a means to ensure the implementation of relevant laws, regulations and rules, an enterprise maintenance system and an automatic early warning system. With the development of the Internet economy, With the acceleration of the process of global economic integration, Chinese enterprises will face more severe situation and challenges. It has become an urgent task and inevitable choice to establish and perfect the internal accounting control of enterprises in our country. Focusing on the theme of internal accounting control of enterprises, this paper starts with the concept of internal control and the emergence and development of internal accounting control. In accordance with the requirements of the Accounting Law of the people's Republic of China and the Internal Accounting Control Standards promulgated by the Ministry of Finance, the objectives, objects, contents, methods, etc., of the internal accounting control of enterprises, This paper takes TJQ Co., Ltd. as the research object, studies and analyzes the internal control system of the company, including internal environment, risk assessment, control activities, information and communication, internal supervision. This paper analyzes on the present situation of accounting internal control in TJQ Co., Ltd., puts forward the problems existing in accounting internal control of TJQ Co., Ltd., and designs the internal accounting control system of the company, including the basic principles of accounting internal control and the overall design ideas. The concrete measures of internal control system of company accounting are put forward, and the future development is prospected. This article takes a specific listed enterprise as the background, strictly grasps "the theory research, the enterprise basic situation analysis, the accountant internal control question proposed, the scheme design" the research mentality, This paper makes a comprehensive and thorough analysis of the accounting internal control problems in the internal control system of enterprises. However, in the process of actual business, the problems are complex and diverse, the basic management is not perfect, the management is missing, and the business process is not perfect. The problem of settlement criterion and application system software are intertwined together, which requires managers to examine the problem from a professional perspective and to solve the problem in a systematic way. I have been engaged in accounting practice and company management for a long time, and attach great importance to internal accounting control. Through this paper, I intend to make a deep discussion on the internal accounting control of Chinese enterprises in the combination of theory and practice. This is not only a systematic summary of one's own study and work, but also a reference for colleagues in order to promote the development of economy and society together.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F721;F715.5

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