文档介绍：绥化学院
本科毕业设计(论文)
我国商业银行个人消费信贷风险管理研究
学生姓名: 曲前坤
学号: 200852757
专业: 市场营销(财务管理)
年级: 2008级
指导教师: 王传起副教授
Suihua University Graduation Paper
The risks and management research of Personal consume credit mercial banks
Student name QuQiankun
Student number 200852757
Major Marketing ( Financial Management)
Supervising teacher WangChuanqi
Suihua University
摘要
企业会计内部控制是规范会计行为,提高会计信息质量,控制经营风险,防止错误及舞弊的有效管理手段,也是建立企业会计内部控制制度的迫切要求及加入WTO后与国际会计接轨的必然选择。随着我国市场经济的快速发展,经济全球化的形成,我国的企业将面对更加激烈的市场竞争环境,在屡屡会计信息失真的惨痛损失面前,企业纷纷认识到建立、健全会计内部控制制度的重要性。如何完善企业会计内部控制制度,已经成为当代会计行业的热门话题。
本文通过采用文献资料法和企业调研理论探讨与实际相结合的研究方法,按照“提出问题—分析问题—解决问题”的研究思路, 重点分析和总结企业会计内部控制存在的问题并提出建立会计内部控制制度的有效对策,要求企业加强会计内部控制,形成完善的内部牵制和监督制约机制,以堵塞漏洞,保护财产安全,防止舞弊行为,促进经济健康发展。
关键词:企业会计;内部控制;会计信息、风险
Abstract
Enterprise internal accounting control is to standardize the accounting behavior, improve the quality of accounting information, to control the operating risk, prevent errors and fraud and effective management means, is the establishment of internal accounting control system is an urgent requirement after joining the WTO and with international accounting standards is inevitable choice. With the rapid development of our market economy, the formation of economic globalization, Chinese enterprises will face more intense petition environment, the distortion of accounting information in the often painful losses before, enterprises have realized that to establish sound internal accounting control system, the importance of. How to improve the enterprise internal accounting control system, has e a hot topic in the industry of contemporary accounting.
In this paper, by using the method of literature and investigation of enterprises theoretical discussion and bination of research methods, according to the" - Analysis of the problem, put forward to solve the problem of" of ideas, focus on the analysis and summary of enterprise accounting internal control existence question and proposes the establishment of accounting interna