中小企業內部會計控制問題研究-資料下載頁

　　

【正文】 hould make the relationship sure between the management functions and the financial reports and divide the responsibility purview between the organizations. The internal organizations and management departments include the general stockholders39。 meeting, the board of directors, the management and the board of supervisors. The governance responsibilities, positions of the stakeholders and the center position of the board of directors should be made clearly. The board of directors is at the center of the corporation39。s management according to the stipulation of the corporation act. So the board of directors is responsible for the effectively implementation of the internal accounting system. At the same time, the function of the board of supervisors should be emphasized. Enhancing the construction of the board of supervisors can not only consummate the trianglebalance relationship of the governance structure, but also ensure the following and the execution of the internal accounting control system. The authorization of different departments should be clear and definite. The position is set according to the needs. The position39。s responsibility matches with the authorization. If the managements set the clearly methods of authorization and distributing responsibilities, the organizational control conscience would be increased greatly. Constructing the effective rewards and punishment mechanismWithout the check and evaluate or penalty and fines, the internal accounting control system would not be generalized and carried out. Scientific and reasonable reward and punishment mechanism can provide necessary incentives and constraints to the relative person responsible. It will drive them to improve their control. At first, the pay standards of the different positions should be set according to the plexity of the position and the professional knowledge required by the position. Then, the reward standards to the accountant would be set according to the accounting control basic job39。s level and riskprevention ability. At last, the punishment standards are set according to the accounting errors and their reasons. The management can evaluate the implementation of internal accounting control through it. The evaluating results can be connected with the accountant39。s ine to guarantee the internal accounting system39。s carrying out. At the same time, those who violate the law and discipline should be severely punished to increase the cost of the ineffective internal accounting control. Completing the organizational cultureRegular enterprises39。 organizational culture does well to the sound internal accounting control environment. As a spiritual support, organizational culture not only can interpret the enterprises39。 internal operating situation but also point out the first problem need to solve for the employee. So the management of small amp。 middle enterprises should pay attention to the cultivation and optimization of the organization culture. The enterprises39。 organizational culture refers to the operating idea and working style including the valuable opinion, code of conduct, moral regulation, culture tradition, human surroundings etc. So the organizational culture cast a long shadow to the development of the enterprises. The wholesome organizational culture adapted to the enterprises especially emphasizing internal accounting control can teach the employee selfdiscipline, put right their value opinion, regular their behavior and solve the contradiction between the individual aim and the organizational aim to achieve the consensus. Through the esteemed and actively atmosphere, the organizational culture can make the largest value. So the organizational culture has the indispensable role in the internal accounting control from the perspective whether the employee or the management.加強中小企業內部會計控制的措施根據以上分析,增強中小企業內部會計控制需要建立并完善公司治理結構和有效獎懲機制和組織文化。我們需要做的第一件事是設置合理的組織結構。我們應該明確管理職能和財務報告之間的關系并區分組織之間的責任范圍。內部組織和管理部門，包括一般股東大會，董事會，管理層和監事會。治理責任、利益相關者的立場和董事會的中心地位應當明確。根據公司法的規定，董事會是公司的管理中心。因此，對董事會負責內部會計制度的有效實施。同時，監事會的作用應引起重視。加強監事會建設，不僅能完善治理結構的三角平衡關系，而且還能確保內部會計控制制度的執行。應該明確各部門的授權。根據需要設置的位置。該職位的責任與授權相匹配。如果管理層設定明確的授權和職責分配方法，組織控制意識將大大增加。沒有檢查和評估或處罰和罰款，內部會計控制制度就不會被貫徹執行。科學合理的獎懲機制，可以對相關責任人起到必要的激勵和約束作用。這將促使他們提高他們的控制。首先，不同崗位的薪酬標準應根據所在崗位以及這個崗位所需要的專業知識的復雜性確定。然后，會計人員的獎勵標準應該根據會計控制基本工作水平和風險防范能力。最后，處罰標準是根據會計差錯及其原因。管理層通過它可以評估內部會計控制的執行情況。評價結果可與會計人員的收入掛鉤，以保證內部會計控制制度的開展。同時，對于那些違反法律和紀律的人員應從重處罰，以增強內部會計控制。良好的企業文化有助于建立良好的內部會計控制環境，企業文化作為一種??精神的支持，不僅可以解釋企業內部的經營情況，而且能體現出對于職工來說首要亟需解決的問題。因此，中小企業的管理者應注意企業文化的培養和優化。企業文化是指包括寶貴的意見、行為規范、道德法規、文化傳統的經營理念和工作作風、人文環境等，所以企業文化是企業發展的縮影。適合本公司的健全的企業文化尤其強調內部會計控制可以讓員工學會自律，擺正自己的價值觀念，化解個人目標與企業目標之間的矛盾。在這種積極的環境里，企業文化可以實現最大的價值。因此，從這個角度來看，企業文化無論對于員工還是管理者來說都是不可或缺的。謝 辭走的最快的總是時間，來不及感嘆，大學生活已近尾聲，四年多的努力與付出，隨著本次論文的完成，將要劃下完美的句號。本論文設計在潘玉香老師的悉心指導和嚴格要求下業已完成，從課題選擇到具體的寫作過程，論文初稿與定稿無不凝聚著潘玉香老師的心血和汗水，在我的畢業設計期間，潘玉香老師為我提供了種種專業知識上的指導和一些富于創造性的建議，沒有這樣的幫助，我不會這么順利的完成畢業設計。在此向潘玉香老師表示深深的感謝和崇高的敬意！在臨近畢業之際，我還要借此機會向在這四年中給予我諸多教誨和幫助的各位老師表示由衷的謝意，感謝他們四年來的辛勤栽培。不積跬步何以至千里，各位任課老師認真負責，在他們的悉心幫助和支持下，我能夠很好的掌握和運用專業知識，并在設計中得以體現，順利完成畢業論文。同時，在論文寫作過程中，我還參考了有關的書籍和論文，在這里一并向有關的作者表示謝意。另外，我還要感謝各位同班同學以及我的各位室友，在畢業設計的這段時間里，你們給了我很多的啟發，提出了很多寶貴的意見，對于你們幫助和支持，在此我表示深深地感謝！