我国石油企业内部会计控制制度设计研究.rar
我国石油企业内部会计控制制度设计研究,59页摘要内部会计控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。内部会计控制的建立、健全及实施是企业生产经营成败的关键本文首先论述了国外内部会计控制理论的发展历程，分析了...
该文档为压缩文件,包含的文件列表如下:
内容介绍
原文档由会员 白痴学东西 发布
59页
摘要
内部会计控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重
要手段。加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信
息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。内
部会计控制的建立、健全及实施是企业生产经营成败的关键本文首先论述了国外
内部会计控制理论的发展历程，分析了我国内部会计控制的研究现状:其次，从
我国石油企业内部会计控制现状出发，分析了内部会计失控的主要原困所在，针
对石油企业的现状和内部会计控制的内容要求，提出了我国石油企业内部会计控
制制度设计方案的基本思路。可以预期，通过本论文的研究为改变我国石油企业
内部会计控制现状以及管理思路和方法，促进石油企业由“粗放型”管理向“精
细化”管理的转化，提高石油企业的经济效益将提供有益的参考依据。
关键词:石油企业内部会计控制设计
1.概述·····················································……‘····
1.1.课题的提出····························..··，············…
1.2.题研究的目的及意义················，····················
1.3.课题研究的主要方法·····································
2.国内外内部控制理论的研究现状····························
2.1.国外内部会计控制理论的发展历程···················
2.2.我国内部会计控制理论的研究现状··················
3.内部会计控制基础理论研究·································
3.1.内部会计控制的内涵····································
3.2.内部会计控制的特征···························……，····
3.3.内部会计控制的原则······································
3.4.内部会计控制的目标······································
4.内部会计控制的内容研究······································
4.1.基本控制·····················································
4.2.纪律控制·····················································
4.3.实务控制·····················································
4.4.责任会计控制···············································
5.我国石油企业内部会计控制现状及原因分析··············
5.1.我国石油企业内部会计控制现状·······················
5.2.存在的问题及原因分析···································
6.我国石油企业内部会计控制制度设计····················
6.1.我国石油企业内部会计控制设计的特点··············
6.2.我国石油企业会计系统的控制设计····················
6.3.我国石油企业的关键环节的控制设计·················
6.4.我国石油企业的关键点的控制设计····················
7.结论·································································
致谢·····················...································，·····
参考文献······························································
摘要
内部会计控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重
要手段。加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信
息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。内
部会计控制的建立、健全及实施是企业生产经营成败的关键本文首先论述了国外
内部会计控制理论的发展历程，分析了我国内部会计控制的研究现状:其次，从
我国石油企业内部会计控制现状出发，分析了内部会计失控的主要原困所在，针
对石油企业的现状和内部会计控制的内容要求，提出了我国石油企业内部会计控
制制度设计方案的基本思路。可以预期，通过本论文的研究为改变我国石油企业
内部会计控制现状以及管理思路和方法，促进石油企业由“粗放型”管理向“精
细化”管理的转化，提高石油企业的经济效益将提供有益的参考依据。
关键词:石油企业内部会计控制设计
1.概述·····················································……‘····
1.1.课题的提出····························..··，············…
1.2.题研究的目的及意义················，····················
1.3.课题研究的主要方法·····································
2.国内外内部控制理论的研究现状····························
2.1.国外内部会计控制理论的发展历程···················
2.2.我国内部会计控制理论的研究现状··················
3.内部会计控制基础理论研究·································
3.1.内部会计控制的内涵····································
3.2.内部会计控制的特征···························……，····
3.3.内部会计控制的原则······································
3.4.内部会计控制的目标······································
4.内部会计控制的内容研究······································
4.1.基本控制·····················································
4.2.纪律控制·····················································
4.3.实务控制·····················································
4.4.责任会计控制···············································
5.我国石油企业内部会计控制现状及原因分析··············
5.1.我国石油企业内部会计控制现状·······················
5.2.存在的问题及原因分析···································
6.我国石油企业内部会计控制制度设计····················
6.1.我国石油企业内部会计控制设计的特点··············
6.2.我国石油企业会计系统的控制设计····················
6.3.我国石油企业的关键环节的控制设计·················
6.4.我国石油企业的关键点的控制设计····················
7.结论·································································
致谢·····················...································，·····
参考文献······························································
