目 录
一、引言·················································3
二、内部会计控制的内容···································3
2.1 控制环境·······································3
2.2 风险评估···········································4
2.3 控制活动···········································4
2.4 信息与沟通·········································4
2.5 监控···············································4
三、内部会计控制的作用···································4
3.1 规范单位会计行为·································5
3.2 促进企业的有效经营·······························5
3.3 维护财产和资源的安全完整·························5
四、我国企业内部会计控制存在的问题·······················5
4.1对内部会计控制缺乏足够认识·························6
4.2职责不清···········································6
4.3缺乏实质性的内部审计监督···························6
4.4会计人员的素质低···································6
五、完善企业内部会计控制的对策···························7
5.1强化控制意识·······································7
5.2明确岗位职责·······································7
5.3加强企业的内部监督·································8
5.4提高会计人员的素质·································8
六、结束语···············································8
内 容 摘 要
企业内部控制是指企业为了保护其经济资源的安全与完整，防范管理漏洞，保证会计信息的真实可靠，利用企业内部分工而产生的相互制约、相互联系的具有控制职能的方式、措施及程序。内部控制是现代企业管理的重要手段，随着市场经济的发展和经济体制改革的逐步深入，内部控制制度对企业起着越来越重要的作用，企业的生存和发展都离不开内部控制制度。内部会计控制是企业内部控制的重要组成部分，近年来很多企业的内部会计控制出现较大问题，影响了企业的经济效益，阻碍了企业的发展。本文从实际出发，浅析了目前企业内部会计控制制度存在的一些问题，并由此阐述了加强和完善企业内部会计控制制度的对策。
关键词：内部控制；问题；对策
