xx县xx电业局内部会计控制制度设计.doc
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xx县xx电业局内部会计控制制度设计,摘要随着市场经济体制的不断发展和逐步完善,企业管理体制的改革不断深化,内部会计控制制度对于企业的经营活动日益重要。在当前的竞争环境下,以“纠错防弊”为起点推进整体管理水平的提高,加强企业内部控制是一种必然趋势。内部管理控制和内部会计控制是内部控制的两个方面。二者相辅相成,贯穿于企业管理的始终。通过了解电力企业的基本情况...
内容介绍
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摘要
随着市场经济体制的不断发展和逐步完善,企业管理体制的改革不断深化,内部会计控制制度对于企业的经营活动日益重要。在当前的竞争环境下,以“纠错防弊”为起点推进整体管理水平的提高,加强企业内部控制是一种必然趋势。内部管理控制和内部会计控制是内部控制的两个方面。二者相辅相成,贯穿于企业管理的始终。
通过了解电力企业的基本情况、组织结构及其经营管理状况，分析了xx县xx电业局所面临的监督体制不健全、内部会计控制制度不完善、会计系统监控不严密、激励机制不健全等问题。究其原因主要由于企业内部审计环节薄弱、内部会计制度不健全、企业对员工要求较低、外部监督乏力等诸多因素造成的。针对上述问题提出了内部会计控制方面的几点完善措施,主要包括加强内控监督、加强内部会计控制、建立健全的成本费用控制体系与考核和评价机制。以期提升xx县xx电业局内部会计控制能力，进而增强其市场竞争力。
关键词：内部会计控制 电力企业 问题 措施
Abstract
With the continuous development of market economic system, and perfecting gradually. Enterprise management system reform deepening . Internal accounting control system for the management of the enterprise activity has become increasingly important . In the current competitive environment . With "cheating" as the starting point for the correction of promoting the overall level . Reinforcing the enterprise internal control is an inevitable trend . Internal management control and internal accounting control is the internal control two aspects . Two complement each other. Throughout the enterprise management all the time .
Through understanding the basic situation of power enterprise . Organization structure and management situation . LuoBei county HeBei power bureau analyzed facing supervision system is not sound . Internal accounting control system is not perfected . Accounting system monitoring is not close . Incentive mechanism, etc . Investigate its reason mainly due to the weak enterprise internal audit . Internal accounting system is not sound . Enterprise to employees are demanding is low . External weak supervision, and many other factors . In view of the above questions put forward some internal accounting control consummating measures . Mainly includes strengthening internal control and supervision. To strengthen internal accounting control . Establish sound cost control system and assessment and eva luation mechanism . LuoBei county HeBei power bureau to promote internal accounting control ability . Further strengthen its market competitiveness .
【Key words】Internal accounting control Power Enterprise issue measures
随着市场经济体制的不断发展和逐步完善,企业管理体制的改革不断深化,内部会计控制制度对于企业的经营活动日益重要。在当前的竞争环境下,以“纠错防弊”为起点推进整体管理水平的提高,加强企业内部控制是一种必然趋势。内部管理控制和内部会计控制是内部控制的两个方面。二者相辅相成,贯穿于企业管理的始终。
通过了解电力企业的基本情况、组织结构及其经营管理状况，分析了xx县xx电业局所面临的监督体制不健全、内部会计控制制度不完善、会计系统监控不严密、激励机制不健全等问题。究其原因主要由于企业内部审计环节薄弱、内部会计制度不健全、企业对员工要求较低、外部监督乏力等诸多因素造成的。针对上述问题提出了内部会计控制方面的几点完善措施,主要包括加强内控监督、加强内部会计控制、建立健全的成本费用控制体系与考核和评价机制。以期提升xx县xx电业局内部会计控制能力，进而增强其市场竞争力。
关键词：内部会计控制 电力企业 问题 措施
Abstract
With the continuous development of market economic system, and perfecting gradually. Enterprise management system reform deepening . Internal accounting control system for the management of the enterprise activity has become increasingly important . In the current competitive environment . With "cheating" as the starting point for the correction of promoting the overall level . Reinforcing the enterprise internal control is an inevitable trend . Internal management control and internal accounting control is the internal control two aspects . Two complement each other. Throughout the enterprise management all the time .
Through understanding the basic situation of power enterprise . Organization structure and management situation . LuoBei county HeBei power bureau analyzed facing supervision system is not sound . Internal accounting control system is not perfected . Accounting system monitoring is not close . Incentive mechanism, etc . Investigate its reason mainly due to the weak enterprise internal audit . Internal accounting system is not sound . Enterprise to employees are demanding is low . External weak supervision, and many other factors . In view of the above questions put forward some internal accounting control consummating measures . Mainly includes strengthening internal control and supervision. To strengthen internal accounting control . Establish sound cost control system and assessment and eva luation mechanism . LuoBei county HeBei power bureau to promote internal accounting control ability . Further strengthen its market competitiveness .
【Key words】Internal accounting control Power Enterprise issue measures
