文档介绍：对外经济贸易大学硕士学位论文企业内部会计控制研究姓名:范江波申请学位级别:硕士专业:会计学指导教师:叶陈刚 20080401 I 摘要内部会计控制是一个在理论界和实务界都备受关注的重要课题,但是如何理解内部会计控制的含义,如何建立一个内部会计控制框架体系,并在框架体系内针对企业的业务循环加强对流程关键点的控制,目前理论界对此缺乏深入的研究。另外,目前理论界所研究的内部会计控制,基本上没有关注预算和责任会计在内部会计控制中的应用,只从会计的核算职能进行研究,而忽略了会计的管理职能这个方面。针对目前对此问题的研究不足,笔者将构建一套企业内部会计控制整体框架,并进一步研究加强企业内部会计控制的程序和方法。本文首先界定了内部控制与内部会计控制的区别与联系,并对内部会计控制进行了富有创意的阐释,这为本文随后的分析与论述奠定了概念基础。其次制定了内部会计控制框架体系。再次,以企业的业务循环为依据制定了对各流程环节关键点的控制,并把基于作业管理的全面预算和基于价值链的责任会计应用到内部会计控制体系中,加强了会计管理职能在控制体系中作用的发挥;并采用了集中会计控制模式,来协调会计信息系统,会计管理系统和会计组织系统作用的发挥。随后,为了加强内部会计控制系统的有效运行以及进一步完善,本文引入了反舞弊机制,并采用内部会计控制自我评估来发现设计和执行中的问题,从而反馈来完善该系统;另外本文也提出了监管层强制要求企业披露经过注册会计师审核的内部会计控制报告的建议,以此来强化企业管理层对于内部会计控制的法定责任。最后,本文列出了研究中的不足以及研究展望。关键词:内部控制,内部会计控制,反舞弊机制,内部会计控制自我评估 II ABSTRACT Nowadays ounting control is paid much attention to both in academic and practical field. However, when es to how to understand internal accounting control, how to establish the framework and strengthen the critical point control in operation cycle, a littlehas been done. In addition, budget and responsibility accounting are almost neglected in internal accounting control. In response to the insufficient study in this field, thisthesis will firstly redefine internal accounting control, which establishes a conceptual basis for the following , internal accounting control framework will be designed, which provides guidelines to detailed control procedures and , according to operation cycle, controls to the critical point will be made, besides total budget based on activity management and responsibility accounting based onvalue chain will be introduced. To harmonize the functions of accounting information system, accounting management system and anizing system, centralized accounting control mode will be used. Fourthly, to facilitate the operation of internal accounting control system andperfect the system,anti-fraud mechanisms and procedures are discussed. And then internal accounting control self assessment will be adopted to det