试议毕业论文1008 陈思艺

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1、试议毕业论文1008陈思艺试议毕业论文1008陈思艺导读：····42.2企业内部会计制度的性质················································42.3企业内部会计制度建设的重要性··········································52.4企业内部会计制度建设的必要性··········································53.当前企业内部会计制度存在的问题····································

2、·江苏联合职业技术学院毕业设计（论文）浅议企业内部会计制度建设系别财经艺术系专业会计班级1008姓名陈思艺指导教师朱磊娜日期江苏联合职业技术学院镇江分院目录中文摘要·································································21.引言···································································32.企业内部会计制度概述······································

3、·············32.1内部会计制度的含义····················································42.2企业内部会计制度的性质················································42.3企业内部会计制度建设的重要性··········································52.4企业内部会计制度建设的必要性··········································53.当前企业内部

4、会计制度存在的问题·········································43.1企业内部会计制度基础十分薄弱··········································63.2企业会计业务缺乏内部监督··············································73.3企业内部会计制度设计不合理············································73.4企业内部审计机构缺乏独立性····················

5、························73.5会计人员综合素质偏低··················································74.善企业内部会计制度的有关措施············································84.1建立健全企业内部会计管理体系···········································84.2应提高企业负责人对建立内部会计制度的重视程度···························84.3改进企

6、业内部会计控制的方法·············································84.4建立相对独立的内部审计机构·············································94.5加强会计电算化内部管理制度建设·········································94.6提高会计人员的综合素质·················································10结论·························

7、·············································10试议毕业论文1008陈思艺(2)导读：了内部会计制度的内容是在限定条件下的选择，其属于经营者享有的剩余会计规则制定权合约。2.3企业内部会计制度建设的重要性2.3.1加强企业会计监督的需要企业内部会计制度是企业会计工作应遵守的规定，健全的企业内部会计制度，是企业处理各项经济业务、进行企业会计核算和实现企业会计监督的重要准则。目前我国的会计制度由《会计法》、《企业会计准则》（基本准则）和行业会计制度三个方面组成。我国企业的会计核算是按照行业会计

8、制度来实施的，从我国会计改革的发展方向来看，无论是在会计理论和会计规范还是会计教育方面，都应该根据自身的情况并结合国际间惯例，建立起符合我国社会主义市场经济体制、适应我国现代化建设要求、符合我国企业自身经营发展特点的企业